United States — Hawaii
HRS § 46-102 - Definitions
1 provisions
This section defines terms used in the tax increment financing part.
Act or statute Open & Chat
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Tax law in United States — Hawaii
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1,351 matching statutes
United States — Hawaii
HRS § 236E-17 - Generation-skipping transfers; tax imposed
1 provisions
Hawaii imposes a generation-skipping transfer tax on certain taxable transfers and requires the federally responsible filer to report it to the department by the federal filing deadline, including extensions.
Act or statute Open & ChatUnited States — Hawaii
HRS § 236D-3 - Residents; tax imposed; credit for tax paid other state
1 provisions
A tax equal to the federal credit is imposed on the transfer of every resident’s taxable estate.
Act or statute Open & ChatUnited States — Hawaii
HRS § 557A-506 - Adjustments between principal and income because of taxes
1 provisions
A fiduciary may adjust principal and income to offset tax-related shifts, and certain estates, trusts, or beneficiaries must reimburse principal when the adjustment reduces income tax and increases estate tax.
Act or statute Open & ChatUnited States — Hawaii
HRS § 236E-9 - Returns; time to file return and pay tax
1 provisions
If a federal estate or generation-skipping transfer tax return is required, the Hawaii transfer tax return must be filed and the tax paid by the responsible person, usually by the executor, administrator, or personal representative.
Act or statute Open & ChatUnited States — Hawaii
HRS § 103D-328 - Tax clearances; setoff for due and unpaid taxes
1 provisions
Contracts must get tax clearances before becoming effective, and final payment is withheld until the clearances are received.
Act or statute Open & ChatUnited States — Hawaii
HRS § 231-3.6 - Streamlined sales and use tax agreement compliance
1 provisions
Registered sellers may choose a permitted remittance method for sales or use tax, and the director may accept certified systems and providers to help administer collection.
Act or statute Open & ChatUnited States — Hawaii
HRS § 236E-24 - Agreements with other states for payment of tax imposed by this chapter
1 provisions
The department may make a written agreement with another state's taxing authority and the person who must file or pay Hawaii transfer tax, if both states claim the transferred property is taxable and the agreement settles payment to both states.
Act or statute Open & ChatUnited States — Hawaii
HRS § 245-7 - Determination of taxes; additional assessments, credits, and refunds
1 provisions
The tax department must examine each filed return and determine the tax due. It may assess extra tax if the return understates the tax or no tax was paid, and wholesalers or dealers may get reductions, credits, or refunds for overpayments, subject to time limits and other conditions.
Act or statute Open & ChatUnited States — Hawaii
HRS § 46-110 - Tax increment fund
1 provisions
The county council may use excess money in a tax increment fund for certain bond-related or fund-related purposes, if the stated conditions are met.
Act or statute Open & ChatUnited States — Hawaii
HRS § 244D-8 - Determination of tax, additional assessments, credit, and refunds
1 provisions
The tax department must examine filed returns and determine the tax due. It may assess additional tax if the return understates the tax or if tax has not been paid, subject to the stated time limits. Overpayments may be credited or, in some cases, refunded.
Act or statute Open & ChatUnited States — Hawaii
HRS § 231-18 - Tax and other officials permitted to inspect returns; reciprocal provisions
1 provisions
This provision allows certain state personnel and the Multistate Tax Commission to share and inspect tax return information for tax purposes, despite other laws that would otherwise make disclosure unlawful.
Act or statute Open & Chat