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
Some sellers must collect certain taxes from purchasers, give receipts, and file/pay them over; the director can grant or cancel relief or authorization, and nonpayment can trigger personal liability and criminal penalties.
United States — Hawaii
1 provisions
Certain estates must file a Hawaii state tax return, and the section sets Hawaii estate tax rates and a credit for qualifying tax paid to another state.
United States — Hawaii
1 provisions
Taxpayers covered by this section must file estimated tax declarations, make scheduled installment payments, and file annual net income returns on the stated deadlines, with limited relief and an underpayment charge in some cases.
United States — Hawaii
1 provisions
Certain estate tax filers must file reports and copies of federal returns with the department by the federal filing deadline, including extensions.
United States — Hawaii
1 provisions
The department may not enter the streamlined sales and use tax agreement unless the agreement requires each state to follow the listed conditions.
United States — Hawaii
1 provisions
A principal operator of a commercial fishing vessel may claim a Hawaii income tax credit if a return is filed on time and the claim meets the section’s rules.
United States — Hawaii
1 provisions
A county may issue tax increment bonds and related refunding or temporary bonds, with repayment and certain security tied to the tax increment fund.
United States — Hawaii
1 provisions
The department may let certain tax officials inspect income tax returns and estimates, and may share related income information, only for tax purposes.
United States — Hawaii
1 provisions
A county council may create a tax increment district by approving a tax increment financing plan and adopting an ordinance.
United States — Hawaii
1 provisions
Authorized insurers must pay specified insurance taxes to the director of finance, with different rates for different kinds of insurance and deadlines for monthly and annual payment.
United States — Hawaii
1 provisions
Taxpayers filing an individual income tax return may claim a $25 credit for buying qualifying new child passenger restraint systems, subject to filing and proof requirements.
United States — Hawaii
1 provisions
Counties may levy a county surcharge on state tax, but not above 0.5%, and taxpayers must designate the taxation district and file required schedules.