United States — Hawaii
HRS § 231-3 - Department, general duties and powers
1 provisions
The department of taxation has broad duties and powers to assess, collect, interpret, enforce, and administer tax laws.
Act or statute Open & Chat
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Tax law in United States — Hawaii
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
HRS § 235-3 - Legislative intent, how Internal Revenue Code shall apply, in general
1 provisions
This provision says Hawaii’s income tax rules should generally align with the Internal Revenue Code, and it defines how certain IRC terms and basis rules are to be read.
Code Open & ChatUnited States — Hawaii
HRS § 238-2 - Imposition of tax on tangible personal property; exemptions
1 provisions
This provision imposes a use tax on imported tangible personal property used in the State, with specific exemptions and reduced rates for some licensed importers and purchasers.
Act or statute Open & ChatUnited States — Hawaii
HRS § 231-67 - Tax liens; tax deed; redemption
1 provisions
After payment of the purchase price, the state tax collector or assistant must issue the proper conveyances. The taxpayer may redeem the sold property within the stated time limits by paying the purchaser’s amount, costs, and 12% annual interest, except that interest is not added for the extended late-recording redempt
Act or statute Open & ChatUnited States — Hawaii
HRS § 46-16.8 - County surcharge on state tax
1 provisions
Counties may adopt a state tax surcharge by ordinance, after a public hearing, and must notify the director of taxation; the director then administers the surcharge.
Act or statute Open & ChatUnited States — Hawaii
HRS § 237D-8.6 - Reconciliation; form requirement
1 provisions
Certain taxpayers must file a reconciliation by the 20th day of the 4th month after the taxable year ends.
Act or statute Open & ChatUnited States — Hawaii
HRS § 247-4 - Payment and liability of the tax
1 provisions
This provision says who must pay the tax on a realty transfer document and sets the payment deadline and place.
Act or statute Open & ChatUnited States — Hawaii
HRS § 231-13 - Director; examination, investigation, and collection
1 provisions
The director of taxation is responsible for collecting and administering all taxes, including delinquent taxes, and may contract with certain outside professionals to help assess, enforce, or collect taxes.
Act or statute Open & ChatUnited States — Hawaii
HRS § 239-24 - Effect of customer's failure to provide its place of primary use; effect of aggregation or segregation of charges
1 provisions
The provision limits how mobile telecom charges are treated for tax purposes and gives rules for customers and home service providers about primary-use addresses and tax liability.
Act or statute Open & ChatUnited States — Hawaii
HRS § 237-30 - Monthly, quarterly, or semiannual return, computation of tax, payment
1 provisions
Taxpayers must file and pay this tax monthly by the 20th of the following month, unless the director allows quarterly or semiannual filing or monthly payments under stated conditions.
Act or statute Open & ChatUnited States — Hawaii
HRS § 245-41.5 - Cigarette tax stamp administrative special fund
1 provisions
A special fund is created in the state treasury for cigarette tax stamp costs, and the department of taxation must administer and use the money for stamp-related purposes.
Act or statute Open & ChatUnited States — Hawaii
HRS § 46-109 - Termination of a tax increment district
1 provisions
A tax increment district must terminate at the designated time, but not before covered project costs and bond-related amounts are fully paid or reserved in trust/escrow.
Act or statute Open & Chat