Hawaii Administrative Code

Notes Haw. Code R. § 18-235-3

Notes Haw. Code R. § 18-235-4 9/3/94

Notes Haw. Code R. §§ 18-235-102.5 to 18-235-108

Notes Haw. Code R. § 18-235-51

(a) In the case of a joint return of a husband and wife under section 235-93, HRS, the tax imposed by section 235-51, HRS, shall be twice the tax which would be imposed if the taxable income were cut in half. This basis of determining the tax is reflected in the tax table provide…

(a) In general. In lieu of the tax imposed by section 235-51, HRS, the director of taxation shall set forth in tables the amount of tax based on the tax rates prescribed in section 235-51, HRS. As set forth in section 235-53, HRS, and this section, the tax shall be imposed on the…

(a) Individual. In computing taxable income, individual taxpayers are allowed a deduction for the exemptions as provided in section 235-54, HRS. For taxable years after December 31, 1984, this deduction is determined as follows: (1) Ascertain the number of exemptions which the in…

(a) For purposes of this section: "Foreign jurisdiction" means any state, territory, or possession of the United States, or any foreign country, except Hawaii. State, territory, or possession of the United States includes the District of Columbia and Puerto Rico. "Resident" as us…

(a) The tax credit provided by section 235-110.6, HRS, shall be equal to the amount of state and county fuel taxes imposed by section 243-4(a), HRS, upon all liquid fuel purchased for use by the principal operators of commercial fishing vessels. (1) The fuel tax credit shall be a…

Notes Haw. Code R. §§ 18-235-62 to 18-235-65

(a) (Reserved) (b) Credit for tax withheld upon income. Taxes withheld at the source pursuant to section 235-66, HRS, or sections 235-61 to 235-66, HRS, shall be credited against the taxpayer's income tax liability. Where taxes are withheld by an employer against wages paid durin…

Notes Haw. Code R. § 18-235-67

(a) In general. Section 235-55.7, HRS, provides an income tax credit for low-income household renters. As used in this section: "Adjusted gross income" shall be defined as set forth in section 235-1, HRS. "Dependent" shall be defined pursuant to section 152, IRC, (dependent defin…

(a) (Reserved) (b) Federal Treasury regulations relating to the Internal Revenue Code provisions of regulated investment companies shall apply and the imposition of tax and deductions for dividends paid shall be as provided under section 235-71, HRS. (c) Undistributed capital gai…

Notes Haw. Code R. § 18-235-72

(a) For purposes of section 235-55.8, HRS, and this section: "Resident taxpayer" means an individual whose entire income is subject to income tax under chapter 235, HRS, and as imposed by section 235-4, HRS, without regard to source. "Qualified exemption" means an exemption which…

(a) Individual returns. (1) Who is required to file. Pursuant to section 235-92, HRS, for each taxable year, a return shall be filed by: (A) Every individual doing business in the State during the taxable year, whether or not any taxable income is derived therefrom. As used in th…

(a) In general. A husband and wife, as defined in section 235-1, HRS, may file a single joint return. A joint return may be filed even though one of the spouses has neither gross income nor deductions, and even though the spouses are not living together at any time during the tax…

(a) In general. Pursuant to section 235-94(d), HRS, the fiduciary of an estate or trust is required to file an income tax return for the estate or trust and pay any tax liability due on the taxable income. (b) Filing of estate and trust returns. The fiduciary of an estate or trus…

(a) Filing returns. (1) In general. Except as provided in subsection (b) with respect to certain organizations excluded from the application of chapter 1 (subchapter K) of the Internal Revenue Code of 1986, as amended, and certain partnerships having no business in the State, an …

(a) Return of information; payments of $600 or more.(1) General rule. Except as provided in subsection (c), every person engaged in a trade or business in Hawaii or having a place of business in Hawaii shall make an information return for the calendar year with respect to payment…

(a) Definitions. For purposes of this section: "Tax" shall be defined as set forth in section 235-97, HRS. "Taxpayer" means individuals, corporations (including corporations organized under subchapter S of the Internal Revenue Code of 1986), estates, and trusts, except where the …

(a) The director of taxation may grant a reasonable extension of time for filing any return, declaration, statement, or other document required under chapter 235, HRS; provided that no extension shall be for more than six months, except as otherwise provided by statute for cases …

(a) In general. An individual taxpayer's income tax return for the taxable year shall be filed with the director of taxation or designee in the taxation district in which the taxpayer's residence or principal place of business is located, or if the individual has no residence or …

Notes Haw. Code R. § 18-237-34-01 R 12/07/2006

Notes Haw. Code R. § 18-237-34-02 R 12/07/2006

Notes Haw. Code R. § 18-237-34-03 R 12/07/2006

Notes Haw. Code R. § 18-237-34-04 R 12/07/2006

Notes Haw. Code R. § 18-237-34-05 R 12/07/2006

Notes Haw. Code R. § 18-237-34-06 R 12/07/2006

Notes Haw. Code R. § 18-237-34-07 R 12/07/2006

Notes Haw. Code R. § 18-237-34-08 R 12/07/2006

Notes Haw. Code R. § 18-237-34-09 R 12/07/2006

(a) As used in this chapter: "Asset used in a trade or business" means tangible personal property, used in the trade or business, of a character which is or has been subject to the allowance for depreciation provided in section 167 of the Internal Revenue Code of 1954, as amended…

Notes Haw. Code R. § 18-237-34-10 R 12/07/2006

Notes Haw. Code R. § 18-237-34-11 R 12/07/2006

Notes Haw. Code R. § 18-237-34-12 R 12/07/2006

Persons with a material interest in a tax return or return information of a taxpayer include persons whose tax liability is based on the gross income, deductions, exemptions, or tax liability reported by the taxpayer, including but not limited to persons who make sales at wholesa…

Notes Haw. Code R. §§ 18-237-14 to 18-237-15

(a) Gross income received or derived from recapping tires or from selling tangible personal property for use in recapping tires. See Administrative Rules § 18-237-13(B)(1). (b) Furnishing or use of trading stamps and similar devices. See Administrative Rules § 18-237-13(j). (c) C…

Notes Haw. Code R. §§ 18-237-17 to 18-237-19

Notes Haw. Code R. § 18-237-2

Notes Haw. Code R. §§ 18-237-21 to 18-237-28

(a) See Administrative Rule § 18-237-13(c)(1) for the exemption from the general excise tax of all rents received on account of the lease or rental of dwelling units developed and constructed pursuant to §§ 359G-6 and 359G-11, HRS. Notes Haw. Code R. § 18-237-3 [Eff 2/16/82] (Aut…

(a) These rules also apply to section 238-5, HRS. (b) The director may permit a taxpayer to file tax returns and make payments of the tax on a quarterly or semiannual basis during a calendar or fiscal year if the director is satisfied that: (1) granting this permission will not u…

Notes Haw. Code R. §§ 18-237-31 to 18-237-32

Notes Haw. Code R. § 18-237-35