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 [Section repealed December 31, 2024.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235-109.5 REPEALED.
§235-109.5 REPEALED.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.
235-110.92 REPEALED.
§235-110.92 REPEALED. L 2007, c 9, §25.
235-110 Credits and refunds.
§235-110 Credits and refunds. (a) If the taxpayer has paid as an installment of the tax more than the amount determined to be the correct amount of such installment, the overpayment shall be credited against the unpaid installments, if any. If the amount already paid, whether or not on the basis of installments, exceeds the […]
235-99 Returns; place for filing.
§235-99 Returns; place for filing. Returns shall be filed in the form and manner prescribed by the department. [L Sp 1957, c 1, pt of §2; Supp, §121-33; am L 1967, c 37, §1; HRS §235-99; am L 2021, c 117, §9]
235-100 Persons in military service.
§235-100 Persons in military service. The collection from any person in the military service of any tax on the income of such person, whether falling due prior to or during the person’s period of military service (which term, as used in this section, shall have the same meaning as in the Soldiers’ and Sailors’ Civil […]
235-100.5 Abatement of income taxes of members of armed forces on death.
§235-100.5 Abatement of income taxes of members of armed forces on death. Section 692 (with respect to income taxes of members of armed forces on death) of the Internal Revenue Code shall be operative for the purposes of this chapter and the department shall have the authority to abate income taxes as provided in section […]
235-101 Federal returns and assessments, when copies are required.
§235-101 Federal returns and assessments, when copies are required. (a) In prescribing the form of return the department of taxation may require that a person who is required to file a federal income tax return include in the person’s return a reconciliation of the return with the person’s federal return, or that the person furnish […]
235-102 Records and special returns.
§235-102 Records and special returns. (a) Records. Every person liable to any tax imposed by this chapter or for the collection or deduction thereof at source, shall keep full, complete, regular, and accurate books of account in which all the person’s transactions shall be entered in regular order; provided that the director of taxation may, […]
235-102.5 Income check-off authorized.
§235-102.5 Income check-off authorized. (a) Any individual whose state income tax liability for any taxable year is $3 or more may designate $3 of the liability to be paid over to the Hawaii election campaign fund, any other law to the contrary notwithstanding, when submitting a state income tax return to the department. In the […]