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1,351+ matches
legal-2026.07.26-907
Provision text match · United States — Hawaii · en
HRS § 244D-11 - Tax in addition to other taxes
The tax imposed by this chapter shall be in addition to any other tax imposed upon the business of selling liquor or upon any of the transactions, acts, or activities taxed by this chapter. [L Sp 1984 1st, c 1, pt of §2]
Topics: tax
Provision text match · United States — Hawaii · en
HRS § 231-9.5 - Assessment of additional taxes of corporations or partnerships
Additional taxes of a corporation or partnership shall be assessed to it under its corporate or firm name. [L 1989, c 14, §1(2)]
Topics: tax
Provision text match · United States — Hawaii · en
HRS § 235-32 - Apportionment; property factor; average value
The average value of property shall be determined by averaging the values at the beginning and ending of the tax period but the director of taxation may require the averaging of monthly values during the tax period if reasonably required to reflect properly the average value of the taxpayer's property. [L 1967, c 33, pt of §1; HRS ]
Topics: tax
Provision text match · United States — Hawaii · en
HRS § 554A-3 - Powers of trustees conferred by this chapter
a fiduciary, including a duty not to exercise any power under this chapter in such a way as to deprive the trust of an otherwise available tax exemption, deduction, or credit for tax purposes or deprive a donor of a trust asset of a tax exemption, deduction, or credit or operate to impose a tax upon a donor or other person as owner of any portion of the tru
Topics: asset management, tax, trust administration
Provision text match · United States — Hawaii · en
HRS § 237-17 - Persons with impaired sight, hearing, or who are totally disabled
Anything in section 237-13 to the contrary notwithstanding, the privilege tax levied, assessed, and collected on account of the business or other activities of individuals who are blind, deaf, or totally disabled, corporations all of whose outstanding shares are owned by individuals who are blind, deaf, or totally disabled, general, limited, or limited liabi
Topics: tax
Provision text match · United States — Hawaii · en
HRS § 209E-10 - State business tax credit
(a) The department shall certify annually to the department of taxation the applicability of the tax credit provided in this chapter for a qualified business against any taxes due the State. Except for the general excise tax, the credit shall be eighty per cent of the tax due for the first tax year, seventy per cent of the tax due for the second tax year, si
Topics: enterprise zones, income allocation, tax credits, unemployment taxes
Provision text match · United States — Hawaii · en
HRS § 231-36.5 - Understatement of taxpayer's liability by tax return preparer
(a) A tax return preparer who understates a person's tax liability based upon unreasonable positions on a tax return or claim for tax refund shall pay a penalty of $500 with respect to each such tax return or claim for tax refund. (b) A tax return preparer who: (1) Wilfully understates a person's tax liability; or (2) Recklessly disregards any tax law or rul
Topics: tax administration, tax penalties, tax return preparation
Provision text match · United States — Hawaii · en
HRS § 46-105 - Collection of tax increments
(a) The county by ordinance shall provide for the allocation of real property taxes and tax increments in the manner required by this part. (b) If a county exercises the power allowed under this part, then commencing with the first payment of real property taxes levied by the county subsequent to the time a tax increment district takes effect, receipts from
Topics: property tax allocation, tax increment financing
Provision text match · United States — Hawaii · en
HRS § 237-8.6 - County surcharge on state tax; administration Licenses; Tax; Exemptions
County surcharge on state tax; administration. [Section repealed December 31, 2027. L 2015, c 240, §7.] (a) The county surcharge on state tax, upon the adoption of county ordinances and in accordance with the requirements of section 46-16.8, shall be levied, assessed, and collected as provided in this section on all gross proceeds and gross income taxable un
Topics: county surcharge, general excise tax administration, tax filing, tax penalties
Provision text match · United States — Hawaii · en
HRS § 551E-46 - Taxes
Unless the power of attorney otherwise provides, language in a power of attorney granting general authority with respect to taxes shall authorize the agent to: (1) Prepare, sign, and file federal, state, local, and foreign income, gift, payroll, property, Federal Insurance Contributions Act, and other tax returns, claims for refunds, requests for extension o
Topics: tax disputes, tax elections, tax filings, tax payments
Provision text match · United States — Hawaii · en
HRS § 231-39 - Additions to taxes for noncompliance or evasion; interest on underpayments and overpayments
(a) Except as otherwise provided, this section shall apply to every tax or revenue law of the State that provides for the filing with the director of taxation of a return or statement of the tax or the amount taxable. (b) There shall be added to and become a part of the tax imposed by such tax or revenue law, and collected as such: (1) Failure to file tax re
Topics: tax compliance, tax interest, tax penalties
Provision text match · United States — Hawaii · en
HRS § 560-3-916 - Apportionment of estate taxes
(a) For purposes of this section: "Estate" means the gross estate of a decedent as determined for the purpose of federal estate tax and the estate tax payable to this State. "Fiduciary" means personal representative or trustee. "Person" means any individual, partnership, association, joint stock company, corporation, government, political subdivision, govern
Topics: estate tax apportionment
Provision text match · United States — Hawaii · en
HRS § 46-102 - Definitions
djustment rate" means a percentage rate or rates of adjustment of the assessment base determined by the director of finance at the time the tax increment district is established, based on the historical and projected increases to the assessed values of taxable real property within the boundary of the tax increment district and the projected cost increases to
Topics: property tax, public finance, tax increment financing
Provision text match · United States — Hawaii · en
HRS § 236E-17 - Generation-skipping transfers; tax imposed
(a) A Hawaii generation-skipping transfer tax is imposed on every taxable transfer involving: (1) Transferred property located in the State; and (2) Transferred property from a resident trust. (b) The tax shall be the applicable generation-skipping transfer tax rate multiplied by the taxable amount as determined under chapter 13 of the Internal Revenue Code,
Topics: generation-skipping transfer tax, state tax credit, tax filing
Provision text match · United States — Hawaii · en
HRS § 236D-3 - Residents; tax imposed; credit for tax paid other state
(a) A tax in an amount equal to the federal credit is imposed on the transfer of the taxable estate of every resident. (b) If any property of a resident is subject to a death tax imposed by another state for which a credit is allowed by section 2011; and, if the tax imposed by the other state is not qualified by a reciprocal provision allowing the property t
Topics: death tax credit, estate tax
Provision text match · United States — Hawaii · en
HRS § 557A-506 - Adjustments between principal and income because of taxes
(a) A fiduciary may make adjustments between principal and income to offset the shifting of economic interests or tax benefits between income beneficiaries and remainder beneficiaries that arise from: (1) Elections and decisions, other than those described in subsection (b), that the fiduciary makes from time to time regarding tax matters; (2) An income tax
Topics: fiduciary administration, income allocation, principal and income adjustments
Provision text match · United States — Hawaii · en
HRS § 236E-9 - Returns; time to file return and pay tax
(a) The Hawaii transfer tax return, including any supplemental or amended return, is required to be filed pursuant to this chapter whenever a federal estate tax return or applicable generation-skipping transfer tax return is required to be filed. The return shall be filed, and the Hawaii transfer tax, including any additional tax that may become due, shall b
Topics: deadlines, installment payments, tax payment, tax return filing
Provision text match · United States — Hawaii · en
HRS § 103D-328 - Tax clearances; setoff for due and unpaid taxes
(a) Unless the director of taxation determines that waiver of the Internal Revenue Service tax clearance requirement is necessary to expedite or facilitate the procurement process and is in the best interest of the State, and waives the Internal Revenue Service tax clearance requirement, no contract shall be binding or effective until the contractor secures
Topics: contract award and payment, setoff, tax clearance
Provision text match · United States — Hawaii · en
HRS § 231-3.6 - Streamlined sales and use tax agreement compliance
(a) A seller that registers to pay or collect and remit sales or use tax in accordance with the terms of the streamlined sales and use tax agreement may select one of the following methods of remittance or other method allowed by law to remit the taxes collected, as follows: (1) A model 1 seller, who shall be a seller who selects a certified service provider
Topics: sales tax, tax administration, use tax
Provision text match · United States — Hawaii · en
HRS § 236E-24 - Agreements with other states for payment of tax imposed by this chapter
Where the department claims that transferred property has a tax situs in this State and the taxing authority of any other state claims the same transferred property is subject to a transfer tax in the other state, the department may enter into a written agreement with the taxing authority in the other state and with the person required to file the Hawaii tra
Topics: tax administration, tax agreements