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
If a taxpayer makes a partial payment of a tax assessment, the department of taxation must apply the payment first to interest, then penalties, then principal.
United States — Hawaii
1 provisions
The director of taxation must build a system to track mainland contractors working on federal projects in Hawaii and may make rules and use collection agents to help collect taxes owed.
United States — Hawaii
1 provisions
Certain taxpayers must file sworn returns and pay the tax monthly, unless the director permits quarterly or semiannual filing or monthly installment payments.
United States — Hawaii
1 provisions
Manufacturers, wholesalers, and jobbers may not sell gasoline above the commission’s maximum pre-tax wholesale price, and they must give requested information to the commission. The commission must set, publish, and update those prices; the governor can reinstate or raise them under stated conditions.
United States — Hawaii
1 provisions
Tax rules in this chapter that refer to a husband and wife, spouses, or similar marital terms are treated as applying to civil union partners.
United States — Hawaii
1 provisions
Delinquent taxes under this chapter may be collected by action or by distraint.
United States — Hawaii
1 provisions
The tax director may audit returns and records, and the department may assess additional tax if it finds income or wage liability was not previously assessed.
United States — Hawaii
1 provisions
The director must credit or refund certain overpaid or wrongly collected tax amounts when an operator or plan manager applies, but claims must be filed within specific time limits unless the refund is sought through an appeal.
United States — Hawaii
1 provisions
The Department of Taxation may bring a tax collection action in district court for delinquent taxes assessed to unknown persons or nonresidents, and the court may authorize service by publication or other specified service methods.
United States — Hawaii
1 provisions
Income taxes must be used for the State and paid into the state treasury when the director of finance directs.
United States — Hawaii
1 provisions
The capital infrastructure tax credit is operative for this chapter for taxable years beginning after December 31, 2013.
United States — Hawaii
1 provisions
The corporation may make a no-interest low-income housing tax credit loan to qualifying owners, must impose loan conditions and manage compliance, and owners receiving the loan cannot also claim the state income tax credit.