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
The director must credit or refund certain surcharge tax overpayments or erroneous collections when a person applies and the director agrees the amount was overpaid or wrongly collected.
United States — Hawaii
1 provisions
The department must set and collect rates, rentals, fees, or charges for the undertaking or loan program, and the legislature must keep user taxes in place at levels that make the project self-sustaining.
United States — Hawaii
1 provisions
Revenue laws on tax assessment and collection are incorporated into this chapter, as applicable, for collecting the tax imposed here.
United States — Hawaii
1 provisions
An employer in default may have federal tax refund payments offset to cover amounts owed.
United States — Hawaii
1 provisions
Tax assessment and required returns are tied to the year ending December 31, unless a taxpayer with non-calendar-year books follows the taxpayer’s accounting period with the department of taxation’s assent and direction.
United States — Hawaii
1 provisions
This provision lets taxpayers claim an important agricultural land tax credit, subject to limits, filing deadlines, certification by agriculture, and recapture if reporting is not done.
United States — Hawaii
1 provisions
The department may sue to collect unpaid taxes and accrued penalties under this chapter, and after 60 days of delinquency may seek an injunction to stop further nursing facility services until payment is made.
United States — Hawaii
1 provisions
This provision imposes monthly transient accommodations taxes at specified rates and requires operators and plan managers to pay the tax to the State.
United States — Hawaii
1 provisions
This section says tax is applied separately to each person’s share when income or commissions are split, and in one case lets a promoter deduct and withhold tax from payments.
United States — Hawaii
1 provisions
The department of taxation must publish specified tax reports, provide them to the legislature on set deadlines, and make them available in paper and accessible electronic form.
United States — Hawaii
1 provisions
If a taxpayer’s appeal succeeds or is compromised in specified ways, deposited costs must be returned; otherwise they are kept.
United States — Hawaii
1 provisions
Unpaid taxes or fees covered by sections 249-31 and 249-33 become subject to the penalties in section 249-10.