United States — Hawaii
HRS § 236E-2 - Definitions
1 provisions
This provision defines key terms used in the chapter, including tax terms, people, property, and what counts as a transfer.
Act or statute Open & Chat
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Tax law in United States — Hawaii
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
HRS § 232-1 - Appeals by persons under contractual obligations
1 provisions
A person who must pay another person's tax under a contract can appeal the tax assessment in their own name, and the assessed taxpayer can also appear and be heard.
Act or statute Open & ChatUnited States — Hawaii
HRS § 241-4.3 - Alternative tax
1 provisions
Certain financial and related corporations with a net capital gain are subject to an alternative tax calculation, including 4% of the net capital gain.
Act or statute Open & ChatUnited States — Hawaii
HRS § 236D-15 - Administration by department; action for collection of tax; appeal
1 provisions
The department may collect chapter taxes and bring collection proceedings, and it must represent the State in matters under this chapter. Certain courts have jurisdiction over estate-tax and generation-skipping transfer-tax questions, and an aggrieved taxpayer may appeal an assessment within the time set by section 235
Act or statute Open & ChatUnited States — Hawaii
HRS § 236E-20 - Reimbursement
1 provisions
A person who pays Hawaii transfer tax may be entitled to reimbursement from the person who received the transferred property, unless the governing document says otherwise.
Act or statute Open & ChatUnited States — Hawaii
HRS § 101-35 - Tax official as party; certificates, etc.
1 provisions
In certain eminent domain cases, tax officials must not be joined as party respondents just because of tax liens, and the plaintiff must give them copies of the complaint and any amended complaint.
Act or statute Open & ChatUnited States — Hawaii
HRS § 235-110.9 - High technology business investment tax credit
1 provisions
This section lets eligible taxpayers claim a high technology business investment tax credit, but they must claim it on time and provide required statements and certificates.
Act or statute Open & ChatUnited States — Hawaii
HRS § 231-62 - Tax liens; foreclosure; property
1 provisions
State tax liens on real property may be foreclosed, with sale proceeds applied to taxes, costs, and other liens in priority order.
Act or statute Open & ChatUnited States — Hawaii
HRS § 235-71.5 - Alternative tax for corporations
1 provisions
Certain corporations and similar entities with net capital gain may owe an alternative tax instead of the tax under section 235-71.
Act or statute Open & ChatUnited States — Hawaii
HRS § 231-9 - Tax collection; general duties, powers of director; dollar rounding
1 provisions
The director of taxation must collect and account for taxes, pay collected taxes to the director of finance when directed, and county attorneys must assist in collection; the director may also require tax return items to be rounded to the nearest whole dollar, with 50 cents rounded up.
Act or statute Open & ChatUnited States — Hawaii
HRS § 237D-15 - Application of tax
1 provisions
This section says the transient-accommodations tax can apply in addition to other State taxes, but if a court says that is not legally allowed for the same property or use, the chapter does not apply in that situation. It also sets presumptions for rentals under or over 180 days and requires the operator to prove non-t
Act or statute Open & ChatUnited States — Hawaii
HRS § 431-7-204 - In lieu provision
1 provisions
For insurers, paying the specified taxes and fees settles most state and county tax, license, and fee demands, with listed exceptions.
Act or statute Open & Chat