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
Taxes collected under this chapter are state realizations, except tax revenues from a tax over the four per cent gross income rate under section 239-5(a), which are county realizations.
United States — Hawaii
1 provisions
Corporations are taxed on taxable income at the rates set here, with special rules for regulated investment companies, real estate investment trusts, and a limited sales-based election for some multistate corporations.
United States — Hawaii
1 provisions
Payments from the system are subject to income tax withholding, and the system is liable for paying the withheld taxes. The board of trustees may adopt rules to administer this section.
United States — Hawaii
1 provisions
This section grants an income tax credit for cesspool upgrades, conversions, or sewer connections, subject to limits, certification, and filing deadlines.
United States — Hawaii
1 provisions
Tax overpayments may be credited against unpaid installments or refunded; employers may get a refund or credit only for amounts they did not deduct and withhold.
United States — Hawaii
1 provisions
This provision sets monthly surcharge taxes for rental motor vehicles and tour vehicles, with specific dollar amounts and an exception for certain replacement rentals.
United States — Hawaii
1 provisions
Revenue bonds must be handled to comply with federal tax rules, and certain changes to financed or refinanced undertakings need prior board approval.
United States — Hawaii
1 provisions
Revenue bonds must be issued to follow applicable federal tax rules, and certain officials may approve actions needed to comply.
United States — Hawaii
1 provisions
Revenue bonds must be issued, as far as practicable, to fit federal tax rules for excluding interest from gross income, and certain changes need prior approval from the director of finance.
United States — Hawaii
1 provisions
This provision sets the estate tax exclusion amount and rules for determining whether a decedent was a Hawaii resident or nonresident.
United States — Hawaii
1 provisions
Section 231-39 applies to taxes under this article.
United States — Hawaii
1 provisions
A disputed payment may be made under protest, but the protest must be written and signed; the payer or claimant must sue within 30 days if they want recovery, and tax refund actions must go to the tax appeal court.