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 delays certain state tax filing, payment, assessment, collection, and refund timing rules for eligible service members, some spouses, and related Desert Shield service cases.
United States — Hawaii
1 provisions
Certain resident taxpayers may claim Hawaii income tax credits for qualifying solar, wind, heat pump, and ice storage systems, subject to cost caps and time limits.
United States — Hawaii
1 provisions
This section makes certain general excise tax procedures apply to these taxes, refunds, assessments, investigations, and audits, and sets time limits for collecting assessed tax.
United States — Hawaii
1 provisions
A redevelopment project with mostly residential units and reasonable rents may get a real property tax exemption, with special limits and time periods.
United States — Hawaii
1 provisions
Special purpose revenue bonds should be issued, as practicable, to meet federal tax requirements; the director of finance may take actions needed to comply with federal law.
United States — Hawaii
1 provisions
Condominium units are treated as separate parcels for tax purposes, and when there is a non-developer unit owner, each unit must be separately assessed and taxed rather than the common elements or the property as a whole.
United States — Hawaii
1 provisions
State and county contracting officials must get tax clearances before awarding contracts, withhold payments when taxes are delinquent, and follow offset rules and contract-assignment clearance requirements.
United States — Hawaii
1 provisions
The department of taxation is headed by a director, must administer and enforce state tax revenue laws, and must collect taxes and other payments due. The director must also visit low-income communities annually statewide to help taxpayers prepare filings.
United States — Hawaii
1 provisions
Late-paid tax accrues interest, and late filing can trigger a monthly penalty unless reasonable cause is shown.
United States — Hawaii
1 provisions
Some cigarettes are exempt from the tax-stamp rule, but resale of tax-exempt cigarettes bought at armed-services sales outlets is unlawful.
United States — Hawaii
1 provisions
Special purpose revenue bonds should be issued, as far as practicable, to satisfy federal tax rules so their interest is excluded from gross income; the director of finance may take compliance steps, and the part does not bar bonds whose interest is included in gross income.
United States — Hawaii
1 provisions
Special purpose revenue bonds should, as far as practicable, be issued to meet federal tax-law requirements so their interest is excluded from federal gross income. The department may take actions to help comply, and the part does not bar bonds whose interest is taxable.