Esheria Regulatory Atlas
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
1 provisions
Certain individuals who do not itemize deductions and whose taxable income is at or below the director-set ceiling amount are subject to a tax determined by tables prescribed by the director.
United States — Hawaii
1 provisions
A Hawaii insurer or company that pays certain retaliatory taxes in another state may claim a credit, but the credit cannot exceed the tax due for the year and claims must be filed by the end of the twelfth month after the taxable year closes.
United States — Hawaii
1 provisions
The county may issue tax increment bond anticipation notes when tax increment bonds have been authorized, but the notes must stay within the authorized bond principal amount and mature within five years of the original note.
United States — Hawaii
1 provisions
Employers who withhold taxes on wages must file returns and remit the withheld tax on the schedule required here, with some employers allowed or required to use quarterly or semi-weekly timing.
United States — Hawaii
1 provisions
This section lets eligible taxpayers claim a capital infrastructure tax credit against net income tax liability, with a filing deadline and recapture rules.
United States — Hawaii
1 provisions
This provision sets gross-income tax rates for airlines and certain carriers, with a lower airline rate for qualifying student-group fares, a special motor-carrier rate on contractor sales, and a later cutoff moving these carriers to chapter 237 tax.
United States — Hawaii
1 provisions
Service contract provider fees are not subject to premium taxes, while contractual liability insurance policies are subject to premium taxes.
United States — Hawaii
1 provisions
This section sets time limits for tax assessment and collection, requires notice of assessed tax, and allows extended collection in fraud or non-filing cases.
United States — Hawaii
1 provisions
This section lets eligible taxpayers claim a low-income housing tax credit, but they must file on time and only for qualifying buildings or projects.
United States — Hawaii
1 provisions
This section imposes annual privilege taxes on businesses and other activities in the State, with different tax rates for different kinds of activity.
United States — Hawaii
1 provisions
This section sets time limits for assessing, collecting, and refunding insurance taxes, with exceptions for fraud, no filing, written consent, and certain appeals or protested payments.
United States — Hawaii
1 provisions
The county director of finance must certify the tax increment district’s assessment base and yearly changes, and must certify the annual assessment increment and its proportion to the county and redevelopment agency.