Hawaii Administrative Code

Motions to correct the transcript shall be made within five days after the receipt of the transcript and shall be acted upon by the presiding officer. Notes Haw. Code R. § 18-231-91-24 [Eff 11/30/14] (Auth: HRS §§ 91-2, 231-3(9)) (Imp: HRS §§ 91-9, 231-91)

(a) Unless otherwise stated in a final decision, all monetary fines and non-monetary sanctions shall be due and payable within thirty days of the service of the final decision imposing such fines and sanctions, provided that if any party appeals such final decision to the circuit…

Notes Haw. Code R. §§ 18-231-26 to 18-231-59

Notes Haw. Code R. §§ 18-231-27 to 18-231-36

Notes Haw. Code R. §§ 18-231-37 to 18-231-59

Notes Haw. Code R. §§ 18-231-4 to 18-231-9

This chapter is intended to provide uniform rules of administrative procedure to govern the proceedings of every commission established pursuant to section 234-3, Hawaii Revised Statutes. Notes Haw. Code R. § 18-234-01 [Eff 5/26/88](Auth: HRS § 231-3(9))(Imp: HRS § 234-3)

As used in this chapter, unless the context otherwise requires: "Claimant" means any person making a claim for tax relief after suffering losses due to damage or destruction of the person's real or personal property resulting from a natural disaster, as defined in section 234-1, …

(a) Members of each commission shall be appointed as provided by law. (b) No individual shall sit as a member of a commission for a particular disaster if the individual: (1) Has any direct or indirect interest in a claim; (2) Is related by blood or affinity to any claimant withi…

(a) The commission shall: (1) Receive, process, review, and investigate each claim; (2) Conduct a hearing regarding each claim to ascertain the amount of losses suffered by a claimant, in accordance with chapter 91, Hawaii Revised Statutes; provided that, if the commission and cl…

(a) All claims shall be in writing, verified under oath, and submitted on a form prescribed by the commission and shall contain such information as the commission may require. An original and two copies of each claim shall be filed with the commission in the county in which the d…

(a) All hearings shall be governed by the requirements set forth in chapter 91, Hawaii Revised Statutes. (b) All hearings shall be conducted under the following procedures:(1) A claimant shall be given notice in writing of the hearing by registered or certified mail with return r…

(a) The total losses sustained by a claimant shall be the difference between the fair market value of the real or personal property immediately prior to the disaster and the fair market value of the real or personal property immediately after the disaster. (b) The fair market val…

(a) Upon receipt of the certification of losses, the director shall remit, refund, or forgive real property and general excise taxes in the following amounts: (1) General excise taxes in an amount not to exceed $25,000; and (2) Real property taxes in an amount not to exceed $35,0…

A claimant may appeal the commission's determination on a claim or amended claim to the circuit court of the county for which the commission is appointed. The appeal shall be filed not later than thirty days from the date of receipt of the certification of losses. Upon appeal, th…

(a) Each commission shall be placed within the department for supervisory and administrative purposes. (b) All expenses necessary for the administration of the commission shall be paid from the governor's contingency fund; provided that, if moneys from the contingency fund are no…

For purposes of sections 18-235-110.7-01 to 18-235-110.7-22, unless otherwise stated: "ACRS" means the accelerated cost recovery system. "Credit" means the capital goods excise tax credit. "Department" means the department of taxation. "Director" means the director of taxation. "…

(a) In general. There shall be allowed to each taxpayer subject to the tax imposed by chapter 235, HRS, a credit which shall be deductible from the taxpayer's net income tax liability, if any, for the taxable year in which the credit is properly claimed, if the following conditio…

The determination of whether property is eligible for the credit must be made with respect to the first taxable year in which the property is placed in service by the taxpayer. Property which is eligible for the credit is (1) new section 38 property (as defined in section 18-235-…

(a) In general. Section 38 property is defined as: (1) Property which is (A) tangible personal property, or (B) other tangible property; (2) Recovery property (within the meaning of I.R.C. section 168, without regard to useful life), or any other property with respect to which de…

For calendar year 1988 (and fiscal year taxpayer acquisitions occurring during the period beginning January 1, 1988, to December 31, 1988), and for calendar years beginning after December 31, 1988 (and fiscal year taxpayer acquisitions occurring after December 31, 1988). Property…

(a) For calendar year 1988 (and fiscal year taxpayer acquisitions occurring during the period beginning January 1, 1988, to December 31, 1988). Property qualifies as used section 38 property if: (1) The property is section 38 property (as defined in section 18-235-110.7-04); (2) …

Purchase means an acquisition of property. Notes Haw. Code R. § 18-235-110.7-07 [Eff 1/18/90] (Auth: HRS §§ 231-3(9), 235-118) (Imp: HRS § 235-110.7)

(a) In general. Property shall be considered to be placed in service in the earliest of the following taxable years: (1) The taxable year in which the period for depreciation with respect to the property begins; (2) The taxable year in which under ACRS, a claim for recovery allow…

(a) In general. The discussion in this section only applies to claims for and recapture of credit for property acquired during calendar year 1988, and for fiscal year taxpayer acquisitions occurring during the period beginning January 1, 1988, to December 31, 1988. From January 1…

Notes Haw. Code R. §§ 18-235-2.1 to 18-235-2.2

(a) The amount of credit available is determined by applying the following rates against the basis of eligible property:(1) For calendar years prior to 1988, there is no credit; (2) For calendar year 1988, the rate is three percent; (3) For calendar years beginning after December…

Notes Haw. Code R. §§ 18-235-100 to 18-235-101

(a) In general. Except as provided in subsection (b) any person subject to tax under chapter 235, HRS, or any person required to file a return of information with respect to income, shall keep such permanent books of account or records, including inventories, as are sufficient to…

(a) In general. Pursuant to sections 235-1 (defining "taxable year") and 235-109, HRS, and as set forth in section 231-24, HRS, a jeopardy assessment may be issued if the director determines that a taxpayer may depart quickly from the State, may remove or conceal the taxpayer's s…

(a) In general. The basis of eligible property means the cost of property. (b) "Cost", defined. Cost of property means the lesser of either:(1) The actual invoice price of eligible property; or (2) The basis from which a deduction is taken under I.R.C. §167 (with respect to depre…

Notes Haw. Code R. §§ 18-235-110 to 18-235-1105

(a) Tax imposed under chapter 235, HRS, shall be assessed or levied, and any overpayment shall be credited, within three years after filing the final income tax return for the taxable year, or within three years of the prescribed due date of the return, whichever is later. (1) Ru…

(a) (Reserved) (b) Notification required by taxpayer. Notification pursuant to section 235-112(b), HRS, shall be made in a written statement attached to the taxpayer's income tax return for the taxable year or years in which the converted property is replaced, the intention not t…

(a) (Reserved) (b) Notification required by taxpayer. Notice to the department as required by section 235-113(b), HRS, shall be made in the taxpayer's tax return for the taxable year in which the gain from the sale of the principal residence is realized. (c) Limitation period. Pu…

Notes Haw. Code R. §§ 18-235-114 to 18-235-119

The taxpayer shall treat the amount of credit allowable and claimed as a taxable income item for the taxable year in which it is properly recognized under the method of accounting used to compute taxable income. Alternatively, the basis of eligible property for depreciation or AC…

(a) The definitions in section 18-235-4-01 apply to this section. (b) A resident shareholder of an S corporation is subject to tax on the shareholder's pro rata share of the S corporation's income from whatever source derived. (c) A nonresident shareholder of an S corporation is …

(a) In general. Subject to exceptions as discussed in section 18-235-110.7-16, a recapture rule applies to recompute previously taken credit if eligible property is disposed of or otherwise ceases to be eligible property within the recapture period. The recapture rule is limited …

(a) The following table determines the recapture percentage. Recapture period: If the recovery property or depreciable property ceases to be eligible property within: The recapture percentage is: (i) One full year after placed in service 100% (ii) One full year after the close of…

(a) In general. Property ceases to be eligible property with respect to a taxpayer: (1) As a result of the occurrence of an event on a specific date (e.g., a sale, transfer, retirement, gift, distribution, or other disposition). The cessation shall be treated as having occurred o…

(a) Transfer by reason of death. A transfer by reason of death is not considered to be a disposition of eligible property, subject to the recapture rule. This exception to the recapture rule applies to transfers by reason of death of a sole proprietor, partner, S corporation shar…

An increase in income tax due to recapture is limited to the total credit claimed. Notes Haw. Code R. § 18-235-110.7-17 [Eff 1/18/90] (Auth: HRS §§ 231-3(9), 235-118) (Imp: HRS § 235-110.7)

The credit is deductible from the taxpayer's net income tax liability for the year in which it qualifies. If the credit exceeds the taxpayer's net income tax liability, the excess of credit over liability shall be refunded to the taxpayer; however, no refund on account of the cre…

There shall be no carryback or carryover of excess credit over liability. Notes Haw. Code R. § 18-235-110.7-19 [Eff 1/18/90] (Auth: HRS §§ 231-3(9), 235-118) (Imp: HRS § 235-110.7)

(a) Limitation of credit. Section 235-12.2, HRS, provides a tax credit against the tax imposed by chapter 235, HRS, to resident individuals and corporations who have installed energy conservation devices for hot water heaters. (b) Claim for credit. (1) Credit shall be claimed for…

(a) In general. A claim for the credit, including an amended claim, must be filed on or before the end of the twelfth month following the close of the taxable year for which the credit may be claimed, or if an extension of time for filing a return has been granted, within the ext…