25 chapters · 663 sections in this title.
HRS §241-1 Definitions
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§241-1 Definitions. As used in this chapter unless a different meaning appears from the context: "Bank" means and includes any national banking association and any bank chartered or licensed pursuant to chapter 412. "Building and loan association" means any corporation that has b…
HRS §241-1.5 Time of application of tax and other provisions
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§241-1.5 Time of application of tax and other provisions. (a) The tax imposed by this chapter applies to every bank, building and loan association, development company, financial corporation, financial services loan company, trust company, mortgage loan company, financial holding…
HRS §241-2 Imposition of tax on national banking associations; construction; exemption from other taxes, except real property tax
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§241-2 Imposition of tax on national banking associations; construction; exemption from other taxes, except real property tax. (a) Every national banking association located or doing business in the State shall annually pay a franchise tax according to, or measured by, its net in…
HRS §241-3 Imposition of tax on other banks, building and loan associations, financial services loan companies, financial corporations, small business investment companies, trust companies, mortgage loan companies, financial holding companies, development companies, and subsidiaries
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§241-3 Imposition of tax on other banks, building and loan associations, financial services loan companies, financial corporations, small business investment companies, trust companies, mortgage loan companies, financial holding companies, development companies, and subsidiaries.…