United States — Hawaii
HRS § 39A-124.5 - Federal tax exempt status
1 provisions
The director of finance may make agreements, set up funds or accounts, and do what is needed to comply with federal law.
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 § 235-109.5 - Credits against income; claim limitation
1 provisions
Tax credits claimed under the cited sections are capped at 80% of the taxpayer’s tax liability, and they cannot create carryovers.
Act or statute Open & ChatUnited States — Hawaii
HRS § 236E-13 - Amended returns; final determination
1 provisions
If the IRS changes or corrects the reported federal taxable estate, the estate tax return filer must notify the department, file an amended return within 90 days, and send related records. If extra tax is due, the taxpayer must pay it with interest when the amended return is filed.
Act or statute Open & ChatUnited States — Hawaii
HRS § 236D-4.5 - Nonresidents not citizens; tax imposed; exemption
1 provisions
This section imposes a tax on certain noncitizen transfers of a nonresident decedent’s taxable estate in Hawaii, with a stated exemption that is limited by specified Hawaii-situs property.
Act or statute Open & ChatUnited States — Hawaii
HRS § 247-6.5 - Limitation period for assessment, levy, collection, or credit
1 provisions
This provision sets time limits for assessing, levying, crediting, and collecting conveyance taxes, with suspension rules and an unlimited-time exception for false or fraudulent certificates or failure to file.
Act or statute Open & ChatUnited States — Hawaii
HRS § 231-8.5 - Electronic filing of tax returns
1 provisions
The department may allow certain tax-related documents to be filed electronically, by phone, or by optical means, and may set alternative signing or verification methods.
Act or statute Open & ChatUnited States — Hawaii
HRS § 236E-12 - Department to issue release; final settlement of account
1 provisions
The department must issue an automatic estate tax release to the personal representative when the statutory conditions are met.
Act or statute Open & ChatUnited States — Hawaii
HRS § 231-9.6 - Fiduciaries, liability
1 provisions
Fiduciaries must handle tax-assessment duties tied to property they control, may keep enough property to pay taxes due, and may seek reimbursement from the beneficiary after paying.
Act or statute Open & ChatUnited States — Hawaii
HRS § 245-6 - Payment of taxes; penalties
1 provisions
Wholesalers or dealers must pay the taxes shown on the required return when it is filed, and penalties and interest may be added as provided by section 231-39.
Act or statute Open & ChatUnited States — Hawaii
HRS § 101-37 - Payment of taxes out of deposit
1 provisions
The clerk must pay certified taxes, penalties, and interest from court funds, and must not distribute those funds without required consent unless the certificate has been furnished.
Act or statute Open & ChatUnited States — Hawaii
HRS § 231-20 - Evidence, tax records as
1 provisions
For taxes within the department of taxation’s duties, its assessment and payment records are prima facie proof of the assessment, amount due, delinquency, and legal compliance, unless the tax law specifically says otherwise.
Act or statute Open & ChatUnited States — Hawaii
HRS § 39A-265 - Federal tax-exempt status
1 provisions
Special purpose revenue bonds should be issued, to the extent practicable, so their interest is excluded from federal gross income; the director of finance may take steps needed to comply with federal law.
Act or statute Open & Chat