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
Monthly and annual returns must be sent to the proper taxation district office, tax returns and return information are confidential, unauthorized disclosure is unlawful and can be a class C felony, and the department may destroy certain monthly returns after the stated retention period.
United States — Hawaii
1 provisions
Certain taxpayers must file a sworn monthly return and remit the surcharge tax by the 20th day of the month, unless the director permits quarterly or semiannual filing or monthly payments under stated conditions.
United States — Hawaii
1 provisions
A person may independently procure certain insurance, but insureds who do so must file reports and pay the applicable tax under the listed timing rules.
United States — Hawaii
1 provisions
Tax returns and return information are confidential, disclosure is generally unlawful, and the department may destroy certain filed returns after three years.
United States — Hawaii
1 provisions
License taxes under this chapter must be paid in monthly installments to the department of taxation.
United States — Hawaii
1 provisions
State finance payments must be made only on warrants issued by the state comptroller.
United States — Hawaii
1 provisions
Qualified high technology businesses may apply to sell unused net operating loss carryovers, but sales need department approval and are capped at $500,000 per year.
United States — Hawaii
1 provisions
When a general partnership dissolves, its lawful taxes, imposts, license fees, and assessments become a prior lien on partnership assets, except against creditors with prior recorded liens.
United States — Hawaii
1 provisions
An unemployment compensation recipient may choose to have 5% state income tax withheld from the payment.
United States — Hawaii
1 provisions
The general excise tax on gross proceeds from certain electric power sales is treated only as a tax on the business of a producer.
United States — Hawaii
1 provisions
A person who knowingly affixes a required cigarette tax stamp to certain cigarette packages commits a class B felony.
United States — Hawaii
1 provisions
The special enforcement section has broad civil tax-enforcement powers, but its personnel may not take part in any criminal investigation.