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
If condemnation proceedings are abandoned or fail to reach the required final orders or judgment, the remitted taxes must be restored to the tax rolls and paid within 10 days after notice, or they become delinquent.
United States — Hawaii
1 provisions
A tax deed covered by section 231-67 is prima facie evidence of several facts about the tax sale and conveyance.
United States — Hawaii
1 provisions
Special purpose revenue bonds should be issued, as far as practicable, to meet federal requirements for tax-exempt interest, and the development corporation may take steps needed to comply with federal law.
United States — Hawaii
1 provisions
The tax department may require withholding from a nonresident’s income, and the recipient must include withheld income in their return.
United States — Hawaii
1 provisions
After an appeal is perfected, the district tax assessor must quickly send the tax appeal court a certificate with required appeal information, and any filed taxpayer return must be included.
United States — Hawaii
1 provisions
Taxpayers and counties may appeal to the tax appeal court, but the appeal must be filed and served correctly and the taxpayer may have to pay costs.
United States — Hawaii
1 provisions
Some people responsible for collecting or paying general excise tax can be personally liable if they willfully fail to pay it.
United States — Hawaii
1 provisions
The director must assess and demand payment when a required return is not filed, and the chapter sets time limits and exceptions for tax assessment and collection.
United States — Hawaii
1 provisions
If an operator fails to file a required return, the director may estimate and assess the tax, interest, and penalty and demand payment; the section also sets assessment and collection time limits and exceptions.
United States — Hawaii
1 provisions
The director of finance must keep a tax lien and encumbrance record and enter specified lien, seizure, order, and release notices in it.
United States — Hawaii
1 provisions
The auditor must review certain tax credits, exclusions, and deductions and recommend whether they should stay unchanged, be amended, or be repealed.
United States — Hawaii
1 provisions
This section limits tax collection sales and proceedings against certain property connected to a person in state military service, gives that person a redemption right, and sets interest at 6% a year on unpaid tax or assessment amounts.