Esheria Regulatory Atlas

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 § 238-5 - Returns

  1 provisions

  Certain taxpayers must file monthly returns and pay the tax by the 20th day of each month, with some taxpayers allowed quarterly or semiannual filing if they have the required permit.

  Act or statute Open & Chat

• United States — Hawaii

  HRS § 235-100.5 - Abatement of income taxes of members of armed forces on death

  1 provisions

  The department may abate income taxes under section 692, and section 692 is operative for this chapter.

  Act or statute Open & Chat

• United States — Hawaii

  HRS § 232-13 - Hearing de novo; bill of particulars Rules and Forms

  1 provisions

  The tax appeal court must hear the case anew, can require evidence, and may order a bill of particulars on application and notice.

  Rule Open & Chat

• United States — Hawaii

  HRS § 231-24 - Jeopardy assessments, etc. Collection Proceedings

  1 provisions

  If the tax department thinks a taxpayer is about to flee, hide property, or otherwise jeopardize tax collection, it must notify the taxpayer and immediately assess and collect the tax, penalties, and interest.

  Act or statute Open & Chat

• United States — Hawaii

  HRS § 245-21 - Payment of tax through use of stamps; exemptions

  1 provisions

  Licensees must pay the cigarette tax through stamps, unless the department rules that a particular transaction may be paid without stamps.

  Act or statute Open & Chat

• United States — Hawaii

  HRS § 245-32 - Tax refund or credit for cigarettes and tobacco products shipped for sale or use outside the State

  1 provisions

  The department must adopt rules for a tobacco tax refund or credit for eligible licensees.

  Act or statute Open & Chat

• United States — Hawaii

  HRS § 171-27 - Taxes

  1 provisions

  Certain leases, licenses, and permits are subject to real property taxes; the board must notify parties of a tax default and cancel the agreement if the default is not fixed within 60 days.

  Act or statute Open & Chat

• United States — Hawaii

  HRS § 237-8 - Administration and enforcement by department

  1 provisions

  The department of taxation administers and enforces this chapter, must set forms and procedure rules, and may use other state tax-law powers if they fit and do not conflict with this chapter.

  Act or statute Open & Chat

• United States — Hawaii

  HRS § 240-1 - Electric light and power companies, tax on

  1 provisions

  Electric light or power public utilities with no county tax franchise, or one below 2.5%, must file an annual gross-receipts statement and pay 2.5% (or the shortfall) to the county finance director.

  Act or statute Open & Chat

• United States — Hawaii

  HRS § 238-14 - Taxes state realizations

  1 provisions

  Taxes collected under this chapter are state realizations.

  Act or statute Open & Chat

• United States — Hawaii

  HRS § 243-6 - Fuel taxes, dispositions

  1 provisions

  Certain fuel taxes must be routed into the state treasury and then paid over to county finance directors for deposit in highway funds.

  Act or statute Open & Chat

• United States — Hawaii

  HRS § 236D-6 - Date payment due; date deemed received

  1 provisions

  Taxes under this chapter must be paid to the department by the tax return due date, and timeliness is governed by chapter 231.

  Act or statute Open & Chat