235-94.5 REPEALED.
§235-94.5 REPEALED.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235-106 REPEALED.
§235-106 REPEALED.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. […]
235-96 Returns by persons making payments.
§235-96 Returns by persons making payments. By duly promulgated regulations the department of taxation may require that any individual, partnership, corporation, joint stock company, association, insurance company, or other person, being a resident or having a place of business in this State, in whatever capacity acting, including lessees or mortgagors of real and personal property, […]
235-68 Withholding of tax on the disposition of real property by nonresident persons.
§235-68 Withholding of tax on the disposition of real property by nonresident persons. (a) As used in this section: “Nonresident person” means every person other than a resident person. “Property” or “real property” has the meaning as the same term is defined in section 231-1. “Resident person” means any: (1) Individual included in the definition […]
235-69 Voluntary deduction and withholding of state income tax from unemployment compensation.
§235-69 Voluntary deduction and withholding of state income tax from unemployment compensation. An individual receiving unemployment compensation benefits under chapter 383 may elect to have state income tax deducted and withheld from the individual’s payment of unemployment compensation at the rate of five per cent in accordance with section 383-163.6. [L 1996, c 157, §1]
235-71 Tax on corporations; rates; credit of shareholder of regulated investment company.
§235-71 Tax on corporations; rates; credit of shareholder of regulated investment company. (a) A tax at the rates herein provided shall be assessed, levied, collected, and paid for each taxable year on the taxable income of every corporation, including a corporation carrying on business in partnership, except that in the case of a regulated investment […]
235-71.5 Alternative tax for corporations.
§235-71.5 Alternative tax for corporations. Section 1201 (with respect to alternative tax for corporations) of the Internal Revenue Code of 1986, as amended as of December 31, 1996, shall be operative for the purposes of this chapter and shall be applied as set forth in this section. If for any taxable year a corporation, regulated […]
235-72 Corporations carrying on business in partnership.
§235-72 Corporations carrying on business in partnership. Corporations carrying on business in partnership shall be treated in the same manner by this chapter as they are treated by the Internal Revenue Code. [L Sp 1957, c 1, pt of §2; Supp, §121-24; HRS §235-72; am L 1978, c 173, §2(14)]
235-81 to 235-89 REPEALED.
§ §235-81 to 235-89 REPEALED. L 1978, c 173, §2(15).