United States — Hawaii
HRS § 431-16-215 - Tax exemptions
1 provisions
The association is exempt from paying all fees and all state or local taxes, except real property taxes.
Act or statute Open & Chat
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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 § 235-23 - Taxable in another state
1 provisions
A taxpayer counts as taxable in another state for income allocation and apportionment if the taxpayer is subject to certain state taxes, or if the other state has jurisdiction to impose a net income tax.
Act or statute Open & ChatUnited States — Hawaii
HRS § 248-2.6 - County surcharge on state tax; disposition of proceeds
1 provisions
County surcharge collections must be paid into the state treasury, partly retained for state costs, and the balance distributed back to the counties.
Act or statute Open & ChatUnited States — Hawaii
HRS § 235-17 - Motion picture, digital media, and film production income tax credit
1 provisions
This section allows a tax credit for qualified production costs, but taxpayers must qualify, register, and file required statements on time.
Act or statute Open & ChatUnited States — Hawaii
HRS § 432-1-403 - Nonprofit medical, hospital indemnity associations; tax exemption
1 provisions
Qualifying nonprofit medical indemnity or hospital service associations or societies are exempt from most state, county, and municipal taxes, but not unemployment compensation tax.
Act or statute Open & ChatUnited States — Hawaii
HRS § 236D-4 - Nonresidents; tax imposed; exemption
1 provisions
Hawaii imposes a tax on the transfer of a nonresident’s taxable estate located in Hawaii.
Act or statute Open & ChatUnited States — Hawaii
HRS § 39A-325 - Federal tax exempt status
1 provisions
Special purpose revenue bonds should be issued, as far as practicable, to meet applicable federal tax rules so their interest is excluded from gross income, subject to certain minimum or environmental taxes. The director of finance may take steps needed to comply with those federal rules.
Act or statute Open & ChatUnited States — Hawaii
HRS § 237-36 - Erroneous returns, disallowance of exemption, payment
1 provisions
If a return is wrong, incomplete, or claims an exemption the taxpayer is not entitled to, the tax department must correct it or assess the proper tax and give required notices.
Act or statute Open & ChatUnited States — Hawaii
HRS § 235-110.91 - Tax credit for research activities
1 provisions
This section creates a research activities tax credit for qualified high technology businesses and sets reporting, filing, refund, and administrative rules.
Act or statute Open & ChatUnited States — Hawaii
HRS § 232-24 - Taxes paid pending appeal
1 provisions
If a taxpayer appeals an assessment, the disputed excess tax is held by the director of finance during the appeal, and refunded with interest if the taxpayer wins in whole or part.
Act or statute Open & ChatUnited States — Hawaii
HRS § 236D-9 - Amended returns; final determination
1 provisions
If a federal return is amended, the person must promptly file an amended Hawaii report and, when extra tax is due, pay it with interest. After the federal tax is finally determined, the person must notify the department within 60 days and pay any resulting extra tax with interest at the same time, subject to an extensi
Act or statute Open & ChatUnited States — Hawaii
HRS § 236E-11 - Extension of time to file return
1 provisions
If the IRS extends or denies a federal filing/payment extension, the Hawaii transfer tax return and tax are due on the IRS-specified dates, and penalty relief can apply if the return or tax is timely filed or paid.
Act or statute Open & Chat