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
Distributors must pay fuel license taxes to the department, with different rates for liquid fuel, diesel oil, and alternative fuel, and some users can get refunds or exemptions.
United States — Hawaii
1 provisions
The department may collect taxes under this chapter and may sue to collect them; the department must represent the State in related matters, and specified courts have jurisdiction over estate-tax and transfer-tax questions and appeals.
United States — Hawaii
1 provisions
Individuals may choose to direct small parts of their Hawaii state income tax liability or refund to certain public funds, and those choices generally cannot be revoked.
United States — Hawaii
1 provisions
Public utilities are taxed on gross income, with different rates and special rules for some carriers and resale transactions.
United States — Hawaii
1 provisions
Nursing facility operators must pay a quarterly 6% tax on nursing facility income and show the tax separately on invoices or statements.
United States — Hawaii
1 provisions
Tax refund claim denials may be appealed to a board of review or the tax appeal court, with filing deadlines tied to the denial notice or, in some cases, to 180 days after the claim was filed.
United States — Hawaii
1 provisions
Taxpayers eligible under this chapter may claim a certified individual development account contribution tax credit.
United States — Hawaii
1 provisions
A person holding federal estate tax information must give it to the department when requested, if IRS estate-tax information suggests possible Hawaii estate tax liability.
United States — Hawaii
1 provisions
National banking associations in the State must pay an annual franchise tax based on net income at the rate set in section 241-4.
United States — Hawaii
1 provisions
This provision imposes an excise tax on imported services or contracting used in the State, with specific exemptions and reduced rates for certain licensed importers or purchasers.
United States — Hawaii
1 provisions
Certain societies are exempt from most state, county, and municipal taxes, but not from real property taxes, unemployment compensation taxes, or income-producing general excise tax activity.
United States — Hawaii
1 provisions
Individual taxpayers may claim a refundable food/excise tax credit, but only if they file an income tax return and are not claimed as a dependent; the credit amount depends on adjusted gross income, filing status, and qualified exemptions.