Hawaii
Chapter 237
50 entries
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CHAPTER 237
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§237-2 "Business", "engaging" in business, defined.
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§237-3 "Gross income", "gross proceeds of sale", defined.
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§237-4 "Wholesaler", "jobber", defined.
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§237-5 "Producer" defined. "Producer" means any person engaged in the business of raising and producing agricultural products in their natural state, or in producing natu
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§237-6 "Contractor", "contracting", "federal cost-plus contractor", defined. "Contracting" means the business activities of a contractor.
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§237-7 "Service business or calling", defined. "Service business or calling" includes all activities engaged in for other persons for a consideration which involve the re
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§237-8 Administration and enforcement by department.
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§237-10 REPEALED.
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§237-11 Tax year.
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§237-12 Tax cumulative; extent of license.
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§237-13 Imposition of tax.
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§237-14 Segregation of gross income, etc., on records and in returns.
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§237-15 Technicians.
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§237-16 REPEALED.
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§237-17 Persons with impaired sight, hearing, or who are totally disabled.
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§237-18 Further provisions as to application of tax.
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§237-19 REPEALED.
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§237-20 Principles applicable in certain situations.
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§237-21 Apportionment.
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§237-22 Conformity to Constitution, etc.
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§237-23 Exemptions, persons exempt, applications for exemption.
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§237-24 Amounts not taxable.
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§237-25 Exemptions of sales and gross proceeds of sales to federal government, and credit unions.
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§237-26 Exemption of certain scientific contracts with the United States.
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§237-27 Exemption of certain petroleum refiners.
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§237-28 REPEALED.
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§237-29 Exemptions for certified or approved housing projects.
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§237-31 Remittances.
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§237-32 Penalties.
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§237-33 Annual return, payment of tax.
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§237-34 Filing of returns; disclosure of returns unlawful, penalty; destruction of returns.
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§237-35 Consolidated reports; interrelated business.
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§237-37 Refunds and credits.
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§237-38 Failure to make return.
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§237-39 Audits; procedure, penalties.
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§237-40 Limitation period.
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§237-41 Records to be kept; examination.
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§237-43 Bulk sales; transfers; penalties.
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§237-44 Entertainment business.
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§237-45 REPEALED.
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§237-46 Collection by suit; injunction.
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§237-47 District judges; concurrent civil jurisdiction in tax collections.
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§237-49 Unfair competition; penalty.
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APPEALS
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ASSESSMENTS, REFUNDS, AND RECORDS
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DEFINITIONS; ADMINISTRATION
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LICENSES; TAX; EXEMPTIONS
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OFFENSES; PENALTIES
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RETURNS AND PAYMENTS