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
Tax collection from a service member may be deferred, and related interest, penalties, and limitation periods are suspended during the deferment period.
United States — Hawaii
1 provisions
If refunding bonds are issued and remain outstanding, the State must levy and collect enough aviation fuel tax to pay their principal and interest, and it may issue later bonds secured by that tax revenue.
United States — Hawaii
1 provisions
Taxpayers subject to this chapter may claim a capital goods excise tax credit, subject to limits, refund rules, and a filing deadline.
United States — Hawaii
1 provisions
This section sets time limits for tax assessment, collection, and refund claims, with special rules for fraud, written extensions, suspensions, and net operating loss carrybacks.
United States — Hawaii
1 provisions
Certain taxpayers, counties, or the assessor may appeal a tax appeal court decision, but they must file a written notice and pay appeal costs within 30 days.
United States — Hawaii
1 provisions
The council must set vehicle tax rates and minimum taxes for each county, hold a public hearing, and give public notice before final action. The rate cannot exceed the originally proposed amount. Certain small trucks and noncommercial motor vehicles can be taxed like passenger vehicles if the owner proves they are not
United States — Hawaii
1 provisions
Unpaid vehicle tax becomes delinquent, a penalty is added, and the vehicle may be seized or sold; antique motor vehicles in nonuse can be exempt if certified.
United States — Hawaii
1 provisions
A cotenant who pays delinquent taxes and related additions on jointly owned land can get a lien if they record a sworn notice within 90 days; the registrar must index the lien, and the lien can later be satisfied and enforced in equity.
United States — Hawaii
1 provisions
This section sets time limits for assessing, collecting, and refunding excise taxes, with exceptions for fraud, failure to file, and written agreement.
United States — Hawaii
1 provisions
The low-income housing tax credit may be claimed against the tax imposed under section 431:7-202.
United States — Hawaii
1 provisions
The state tax collector may foreclose and sell real property with a state tax lien, and must do so if the lien has existed for three years.
United States — Hawaii
1 provisions
The director may approve and carry out tax-compliance actions for financing agreements, and state officers or employees may not change such agreements in ways that affect federal interest-exclusion treatment without the director’s prior approval.