235-111.5 REPEALED.
§235-111.5 REPEALED. L 2021, c 117, §32.
235-112 Time for assessment of deficiency attributable to gain upon conversion.
§235-112 Time for assessment of deficiency attributable to gain upon conversion. (a) If a taxpayer has made the election provided in section 1033(a)(2)(A) of the Internal Revenue Code, the rules stated in this section apply. (b) The statutory period for the assessment of any deficiency, for any taxable year in which is realized any part […]
235-113 Time for assessment of deficiency attributable to gain upon sale of a residence.
§235-113 Time for assessment of deficiency attributable to gain upon sale of a residence. (a) If after December 31, 1957, a taxpayer during a taxable year sells at a gain property used by the taxpayer as the taxpayer’s principal residence, the rules stated in this section apply. (b) The statutory period for the assessment of […]
235-114 Appeals.
§235-114 Appeals. (a) Any person aggrieved by any assessment of the tax or liability imposed by this chapter may appeal from the assessment in the manner and within the time hereinafter set forth. Appeal may be made either to the taxation board of review or to the tax appeal court. The first appeal to either […]
235-110.51 Technology infrastructure renovation tax credit.
§235-110.51 Technology infrastructure renovation tax credit. (a) There shall be allowed to each taxpayer subject to the taxes imposed by this chapter, an income tax credit which shall be deductible from the taxpayer’s net income tax liability, if any, imposed by this chapter for the taxable year in which the credit is properly claimed. (b) […]
235-110.6 Fuel tax credit for commercial fishers.
§235-110.6 Fuel tax credit for commercial fishers. (a) Each principal operator of a commercial fishing vessel who files an individual or corporate net income tax return for a taxable year may claim an income tax credit under this section against the Hawaii state individual or corporate net income tax. (b) The tax credit shall be […]
235-110.65 Ship repair industry tax credit.
§235-110.65 Ship repair industry tax credit. (a) There shall be allowed to each taxpayer subject to the taxes imposed by this chapter a ship repair industry tax credit that shall be deductible from the taxpayer’s net income tax liability, if any, imposed by this chapter. (b) The amount of the tax credit shall be equal […]
235-110.7 Capital goods excise tax credit.
§235-110.7 Capital goods excise tax credit. (a) There shall be allowed to each taxpayer subject to the tax imposed by this chapter a capital goods excise tax credit, which shall be deductible from the taxpayer’s net income tax liability, if any, imposed by this chapter for the taxable year in which the credit is properly […]
235-107 Procedure upon failure to file return.
§235-107 Procedure upon failure to file return. If any taxpayer or employer liable to make and file a return under this chapter fails, neglects, or refuses to make and file a return as required within the time prescribed, or declines to authenticate a return if made, the department of taxation shall make a return for […]
235-110.8 Low-income housing tax credit.
§235-110.8 Low-income housing tax credit. [Repeal and reenactment on December 31, 2027. L 2021, c 226, §2.] (a) As modified herein, section 42 (with respect to low-income housing credit) of the Internal Revenue Code shall be operative for the purposes of this chapter as provided in this section. A taxpayer owning a qualified low-income building […]