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 […]
235-108 Audit of return; procedure; additional taxes.
§235-108 Audit of return; procedure; additional taxes. (a) Audit. The director of taxation or a responsible person designated by the director to act in the premises for the purpose of verification or audit of a return made by the taxpayer or employer, or for the purpose of making a return where none has been made, […]
235-110.9 High technology business investment tax credit.
§235-110.9 High technology business investment tax credit. (a) There shall be allowed to each taxpayer subject to the taxes imposed by this chapter a high technology business investment tax credit that shall be deductible from the taxpayer’s net income tax liability, if any, imposed by this chapter for the taxable year in which the investment […]
235-109 Jeopardy assessments, security for payment, etc.
§235-109 Jeopardy assessments, security for payment, etc. Section 231-24 shall apply to the taxes imposed by this chapter, both in respect of taxpayers and employers. [L Sp 1957, c 1, pt of §2; Supp, §121-43; HRS §235-109]
235-110.91 Tax credit for research activities.
§235-110.91 Tax credit for research activities. [Section repealed December 31, 2024. L 2019, c 261, §3.] (a) Section 41 (with respect to the credit for increasing research activities) and section 280C(c) (with respect to certain expenses for which the credit for increasing research activities are allowable) of the Internal Revenue Code shall be operative for […]
235-109.5 REPEALED.
§235-109.5 REPEALED. L 2017, c 3, §5.