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
This section lets eligible taxpayers claim a Hawaii income tax credit for qualifying renewable energy systems, subject to caps, filing deadlines, and special refund or election rules.
United States — Hawaii
1 provisions
Qualified taxpayers may claim a tax credit for eligible costs tied to attractions and educational facilities at Ko Olina Resort and Marina or Makaha Resort, subject to filing, certification, and annual caps.
United States — Hawaii
1 provisions
Unpaid state tax becomes a lien in favor of the State on the taxpayer’s property, and the department may record the lien certificate, discharge part of the property, or foreclose the lien.
United States — Hawaii
1 provisions
A county may use powers needed to set up tax increment districts and related financing steps.
United States — Hawaii
1 provisions
If a return is not filed or is deficient, the director must estimate and assess surcharge tax, interest, and penalty, give notice, and demand payment. The section also sets limitation periods for assessment and collection, with suspension and written-extension rules.
United States — Hawaii
1 provisions
Appeals from a board of review may be taken to the tax appeal court, but they must be filed on time and served correctly.
United States — Hawaii
1 provisions
The department must issue an automatic estate tax release to the personal representative when the stated tax/payment and sworn-statement conditions are met.
United States — Hawaii
1 provisions
The association is exempt from paying all state and local fees and taxes, except taxes on real or personal property.
United States — Hawaii
1 provisions
A personal representative may sell estate property to pay estate taxes, and an estate tax lien generally lasts 10 years from death unless sooner paid or an exception applies.
United States — Hawaii
1 provisions
Tax returns must be filed and the tax paid by set deadlines, with optional installment payments in some cases.
United States — Hawaii
1 provisions
A personal representative may sell estate property to pay estate taxes, and the tax can become a lien on the decedent’s gross estate for 10 years from death unless paid sooner.
United States — Hawaii
1 provisions
An authorized insurer meeting the stated conditions may claim a tax credit, but the claim must be filed by the end of the twelfth month after the taxable year ends.