235-102.6 Refund splitting.
§235-102.6 Refund splitting. (a) Any individual taxpayer required to make a return under this chapter shall be entitled to direct the deposit of an income tax refund into a maximum of three checking or savings accounts at a financial institution; provided that a taxpayer designating the direct deposit shall have electronically filed the taxpayer’s return […]
235-93.4 Effect of civil union.
§235-93.4 Effect of civil union. All provisions of the Internal Revenue Code referred to in this chapter that apply to a husband and wife, spouses, or person in a legal marital relationship shall be deemed to apply in this chapter to partners in a civil union with the same force and effect as if they […]
235-103 REPEALED.
§235-103 REPEALED. L 2019, c 17, §2. Note The repeal of this section applies to taxable years beginning after December 31, 2018. L 2019, c 17, §4.
235-93.5 REPEALED.
§235-93.5 REPEALED. L 1999, c 198, §3.
235-104 Penalties.
§235-104 Penalties. Penalties and interest shall be added to and become part of the tax, when and as provided by sections 231-39 and 235-97. The penalties and interest provided by section 231-39 shall apply to employers as well as taxpayers. [L Sp 1957, c 1, pt of §2; Supp, §121-38; HRS §235-104] Case Notes When […]
235-94 Returns by agent, guardian, etc.; liability of fiduciaries.
§235-94 Returns by agent, guardian, etc.; liability of fiduciaries. (a) Returns of decedents. If an individual is deceased, the return of the individual required under section 235-92 shall be made by the individual’s personal representative or other person charged with the care of property of the decedent. (b) Persons under a disability. If an individual […]
235-105 Failure to keep records, render returns, or make reports by responsible persons.
§235-105 Failure to keep records, render returns, or make reports by responsible persons. The penalties provided by sections 231-34, 231-35, and 231-36 shall apply to any person, whether acting as principal, agent, officer, or director for oneself, itself, or another person and shall apply to each single violation. These penalties shall be in addition to […]
235-94.5 REPEALED.
§235-94.5 REPEALED. L 1990, c 16, §4.
235-106 REPEALED.
§235-106 REPEALED. L 1995, c 92, §23.
235-95 Partnership returns.
§235-95 Partnership returns. Every partnership shall make a return for each taxable year upon forms prescribed by the department of taxation, itemizing its gross income and allowable deductions and including the names and addresses of the persons who would be entitled to share in the income if distributed and the amount of each distributive share. […]