Esheria Regulatory Atlas

Tax law in United States — Hawaii

Tax administration, corporate taxation, duties, reporting, and statutory liabilities. Every result links to its stored legal text and available official source evidence.

1,351 matching statutes

• United States — Hawaii

  HRS § 244D-11 - Tax in addition to other taxes

  1 provisions

  The tax under this chapter is added on top of any other tax that applies to liquor-selling business or to the taxed transactions, acts, or activities.

  Act or statute Open & Chat

• United States — Hawaii

  HRS § 231-9.5 - Assessment of additional taxes of corporations or partnerships

  1 provisions

  Additional taxes for a corporation or partnership are assessed under its corporate or firm name.

  Act or statute Open & Chat

• United States — Hawaii

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

  1 provisions

  The average value of property is normally determined by averaging its values at the start and end of the tax period.

  Act or statute Open & Chat

• United States — Hawaii

  HRS § 554A-3 - Powers of trustees conferred by this chapter

  1 provisions

  A trustee has broad powers to manage trust property without court approval, but must act as a fiduciary and must not use those powers to create tax disadvantages.

  Act or statute Open & Chat

• United States — Hawaii

  HRS § 237-17 - Persons with impaired sight, hearing, or who are totally disabled

  1 provisions

  Certain blind, deaf, or totally disabled individuals and closely owned entities get a privilege tax rate cap of one-half of one percent.

  Act or statute Open & Chat

• United States — Hawaii

  HRS § 209E-10 - State business tax credit

  1 provisions

  The department must certify the tax credit annually, and qualified businesses must allocate and apportion taxable income when it comes from both inside and outside the enterprise zone.

  Act or statute Open & Chat

• United States — Hawaii

  HRS § 231-36.5 - Understatement of taxpayer's liability by tax return preparer

  1 provisions

  Tax return preparers who understate liability on unreasonable positions must pay a penalty, and higher penalties apply for willful understatement or reckless disregard.

  Act or statute Open & Chat

• United States — Hawaii

  HRS § 46-105 - Collection of tax increments

  1 provisions

  The county must provide by ordinance for allocating real property taxes and tax increments under this part.

  Act or statute Open & Chat

• United States — Hawaii

  HRS § 237-8.6 - County surcharge on state tax; administration Licenses; Tax; Exemptions

  1 provisions

  Counties may levy a county surcharge on state tax only within the stated rate and timing limits, and taxpayers must designate a taxation district and file required schedules.

  Act or statute Open & Chat

• United States — Hawaii

  HRS § 551E-46 - Taxes

  1 provisions

  A power of attorney with general tax authority lets the agent handle tax filings, payments, refunds, elections, disputes, and related tax matters unless the document says otherwise.

  Act or statute Open & Chat

• United States — Hawaii

  HRS § 231-39 - Additions to taxes for noncompliance or evasion; interest on underpayments and overpayments

  1 provisions

  This section adds penalties and interest when a taxpayer files late, fails to pay, or underpays tax.

  Act or statute Open & Chat

• United States — Hawaii

  HRS § 560-3-916 - Apportionment of estate taxes

  1 provisions

  This section requires estate tax to be apportioned among persons interested in the estate, unless the will or subsection (j) provides otherwise.

  Act or statute Open & Chat