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
Eligible telephone public utilities may apply a lifeline telephone service tax credit equal to their incurred lifeline service costs.
United States — Hawaii
1 provisions
This section defines key terms used throughout the chapter unless the context requires otherwise.
United States — Hawaii
1 provisions
The director of taxation has the same rights and powers as under the general excise tax law for examining records and handling return-related administration, subject to this chapter.
United States — Hawaii
1 provisions
A surplus lines broker that fails to file required statements or pay the premium tax when due may be fined up to $25 per day of delinquency.
United States — Hawaii
1 provisions
Unpaid tax can accrue interest, and late filing can trigger a monthly penalty; a taxpayer with a federal payment extension may elect a corresponding extension here.
United States — Hawaii
1 provisions
This compact sets rules for multistate tax apportionment, creates the Multistate Tax Commission, and gives taxpayers and states specific election, credit, audit, and arbitration rules.
United States — Hawaii
1 provisions
The auditor must review the listed tax exemptions and exclusions in 2020 and every tenth year after that, then submit findings and recommendations to the legislature and governor at least 20 days before the next regular session convenes.
United States — Hawaii
1 provisions
Employers must hold withheld taxes in trust for the State and pay them to the collector on time; they can be liable if they fail to withhold or pay over the tax.
United States — Hawaii
1 provisions
A personal representative or other person delivering estate property can be liable for unpaid estate taxes if they transfer property before paying, securing payment, or posting required security.
United States — Hawaii
1 provisions
The director of taxation may set by rule how certain costs, expenses, and charges are scheduled and apportioned for tax-lien sales, and the state tax collector is generally not required to do the related record searches.
United States — Hawaii
1 provisions
A person exercising a taxable privilege must pay the tax under this chapter before exercising that privilege; for persons protected by section 237-9(d), collection is only through ordinary means.
United States — Hawaii
1 provisions
It is unlawful for operators and certain corporate officers to file or allow false tax returns, refuse required returns, or help evade tax; violations are punished under section 231-34.