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
A person cannot get a general excise tax benefit unless they have the required business license and file the annual reconciliation return on time.
United States — Hawaii
1 provisions
This section says which businesses are subject to the chapter’s tax and when returns and payments must be filed, including special rules for new businesses, business changes, and business cessation.
United States — Hawaii
1 provisions
People who are aggrieved by a tax assessment may appeal to the board of review or tax appeal court, and the first appeal can be filed without paying the tax. Appeals generally must be filed within 30 days, and a later appeal without payment may be allowed only in limited cases.
United States — Hawaii
1 provisions
State tax collectors must mail or deliver tax bills to known taxpayers in their district, and mailed bills must go to the person’s last known address or residence.
United States — Hawaii
1 provisions
Some taxpayers must file and pay by approved electronic funds transfer methods, and the director of taxation can require that form of payment or filing in specified cases.
United States — Hawaii
1 provisions
Residents and certain joint filers may claim a credit for income taxes paid to another jurisdiction if they provide satisfactory evidence, but the credit is limited and must be reported if later refunded or credited.
United States — Hawaii
1 provisions
This section lists when the chapter’s tax does not apply, gives taxpayers a credit for certain taxes paid to another state, and lets the director of taxation require receipts or vouchers for that credit.
United States — Hawaii
1 provisions
A county tax official may disclose real property tax administration records to a duly accredited state tax official for tax purposes.
United States — Hawaii
1 provisions
This provision lets taxpayers exclude amounts the State cannot tax and gives eligible taxpayers a full offset for certain taxes paid to another state, subject to limits and proof requirements.
United States — Hawaii
1 provisions
A tax equal to the federal credit is imposed on certain generation-skipping transfers involving property in this State or property from a resident trust.
United States — Hawaii
1 provisions
This section imposes taxes on certain petroleum products and fossil fuel sold by distributors, sets monthly filing and recordkeeping duties, and allows limited pass-through or recovery of the fossil-fuel tax in some utility settings.
United States — Hawaii
1 provisions
The tax department must keep public records of delinquent taxes and taxpayer names, may list taxes it thinks are uncollectible, and may restore written-off items if the facts change or the taxes are collectible.