Hawaii

CHAPTER 235

§§235-2, 235-2.1, and 235-2.2 REPEALED.

§235-3 Legislative intent, how Internal Revenue Code shall apply, in general.

§235-4 Income taxes by the State; residents, nonresidents, corporations, estates, and trusts.

§ 235-5 Allocation of income of persons not taxable upon entire income.

§235-6 Foreign manufacturing corporation; warehousing of products.

§235-7 Other provisions as to gross income, adjusted gross income, and taxable income.

§235-8 REPEALED.

§235-9 Exemptions; generally.

§235-10 REPEALED.

§235-11 REPEALED.

§235-12 REPEALED.

[§235-13] Sales of residential land to lessees; involuntary conversion.

[§235-15] Tax credits to promote the purchase of child passenger restraint systems.

§235-16 REPEALED.

§235-17 Motion picture, digital media, and film production income tax credit.

[§235-18] Deposit beverage container deposit exemption.

[§235-19] Exceptional trees; tax deduction.

[§235-20] Comfort letters; authority to assess fees; established.

§235-22 Taxpayers affected.

§235-23 Taxable in another state.

§235-24 Specified nonbusiness income.

§235-25 Rents; royalties.

§235-26 Allocation of capital gains and losses.

§235-27 Allocation of interest and dividends.

§235-28 Allocation of patent and copyright royalties.

§235-29 Apportionment of business income; percentage.

§235-30 Apportionment; property factor.

§235-31 Apportionment; property factor; owned and used property.

§235-32 Apportionment; property factor; average value.

§235-33 Apportionment; payroll factor.

§235-34 Compensation; where paid.

§235-35 Apportionment; sales factor.

§235-36 Apportionment; sales factor; tangible personalty.

§235-37 Apportionment; sales factor; nontangible personalty.

§235-38 Equitable adjustment of formula.

§235-39 Citation of part.

§235-52 Tax in case of joint return or return of surviving spouse.

§235-53 Tax tables for individuals.

§235-54 Exemptions.

§235-55 Tax credits for resident taxpayers.

§§235-56, 235-56.5, and 235-57 REPEALED.

§§235-58, 235-58.1, and 235-58.2 REPEALED.

§235-59 Decedents.

§235-60 REPEALED.

§235-62 Return and payment of withheld taxes.

§235-63 Statements to employees.

§235-64 Taxes withheld by employer held in trust; employer's liability.

§235-65 REPEALED.

§235-66 Further withholdings at source; crediting of withheld taxes.

§235-67 Indemnity of withholder.

§235-68 Withholding of tax on the disposition of real property by nonresident persons.

[§235-69] Voluntary deduction and withholding of state income tax from unemployment compensation.

§235-72 Corporations carrying on business in partnership.

§235-92 Returns, who shall make.

§235-93 Joint returns.

§235-94 Returns by agent, guardian, etc.; liability of fiduciaries.

§235-95 Partnership returns.

§235-96 Returns by persons making payments.

§235-97 Estimates; tax payments; returns.

§235-98 Returns; form, verification and authentication, time of filing.

§235-99 Returns; place for filing.

§235-100 Persons in military service.

§235-101 Federal returns and assessments, when copies are required.

§235-102 Records and special returns.

§235-103 REPEALED.

§235-104 Penalties.

§235-105 Failure to keep records, render returns, or make reports by responsible persons.

§235-106 REPEALED.

§235-107 Procedure upon failure to file return.

§235-108 Audit of return; procedure; additional taxes.

§235-109 Jeopardy assessments, security for payment, etc.

§235-110 Credits and refunds.

§235-111 Limitation period for assessment, levy, collection, or credit; net operating loss carrybacks.

§235-112 Time for assessment of deficiency attributable to gain upon conversion.

§235-113 Time for assessment of deficiency attributable to gain upon sale of a residence.

§235-116 Disclosure of returns unlawful; penalty.

§235-117 Reciprocal supplying of tax information.

§235-118 Rules and regulations.

§235-119 Taxes, state realizations.

§235-122 Taxation of an S corporation and its shareholders.

[§235-123] Modification and characterization of income.

[§235-124] Basis and adjustments.

[§235-125] Carryforwards and carrybacks; loss limitation.

[§235-126] Part-year residence.

[§235-127] Distributions.

[§235-128] Returns; shareholder agreements; mandatory payments.

§235-129 Tax credits.

[§235-130] LIFO recapture.

APPEAL

GENERAL PROVISIONS

PART I.

PART II.

PART III.

PART IV.

PART V.

PART VI.

PART VII.

WITHHOLDING AND COLLECTION OF TAX AT SOURCE