Untitled section

Section

235-1 Definitions

235-2 to 2.2 Repealed

235-2.3 Conformance to the federal Internal Revenue Code;

general application

235-2.35 Operation of certain Internal Revenue Code

provisions not operative under section 235-2.3

235-2.4 Operation of certain Internal Revenue Code

provisions; sections 63 to 530

235-2.45 Operation of certain Internal Revenue Code

provisions; sections 641 to 7518

235-2.5 Administration, adoption, and interrelationship of

Internal Revenue Code and Public Laws with this

chapter

235-3 Legislative intent, how Internal Revenue Code shall

apply, in general

235-4 Income taxes by the State; residents, nonresidents,

corporations, estates, and trusts

235-4.3 Repealed

235-4.5 Taxation of trusts, beneficiaries; credit

235-5 Allocation of income of persons not taxable upon

entire income

235-5.5 Individual housing accounts

235-5.6 Individual development account contribution

tax credit

235-6 Foreign manufacturing corporation; warehousing of

products

235-7 Other provisions as to gross income, adjusted gross

income, and taxable income

235-7.3 Royalties derived from patents, copyrights, or

trade secrets excluded from gross income

235-7.5 Certain unearned income of minor children taxed as if

parent’s income

235-8 Repealed

235-9 Exemptions; generally

235-9.5 Stock options from qualified high technology

businesses excluded from taxation

235-10, 11 Repealed

235-12 Energy conservation; income tax credit

235-12.2 Repealed

235-12.5 Renewable energy technologies; income tax credit

235-13 Sales of residential land to lessees; involuntary

conversion

235-15 Tax credits to promote the purchase of child

passenger restraint systems

235-16 Repealed

235-16.5 Cesspool upgrade, conversion, or connection; income

tax credit

235-17 Motion picture, digital media, and film production

income tax credit

235-17.5 Capital infrastructure tax credit

235-18 Deposit beverage container deposit exemption

235-19 Exceptional trees; tax deduction

235-20 Comfort letters; authority to assess fees; established

235-20.5 Tax administration special fund; established

Part II. Uniform Division of Income for Tax Purposes

235-21 Definitions

235-22 Taxpayers affected

235-23 Taxable in another state

235-24 Specified nonbusiness income

235-25 Rents; royalties

235-26 Allocation of capital gains and losses

235-27 Allocation of interest and dividends

235-28 Allocation of patent and copyright royalties

235-29 Apportionment of business income; percentage

235-30 Apportionment; property factor

235-31 Apportionment; property factor; owned and used

property

235-32 Apportionment; property factor; average value

235-33 Apportionment; payroll factor

235-34 Compensation; where paid

235-35 Apportionment; sales factor

235-36 Apportionment; sales factor; tangible personalty

235-37 Apportionment; sales factor; nontangible personalty

235-38 Equitable adjustment of formula

235-38.5 Application

235-39 Citation of part

Part III. Individual Income Tax

235-51 Tax imposed on individuals; rates

235-52 Tax in case of joint return or return of surviving

spouse

235-53 Tax tables for individuals

235-54 Exemptions

235-55 Tax credits for resident taxpayers

235-55.5 Repealed

235-55.6 Expenses for household and dependent care services

necessary for gainful employment

235-55.7 Income tax credit for low-income household renters

235-55.8 Repealed

235-55.85 Refundable food/excise tax credit

235-55.9 Repealed

235-55.91 Credit for employment of vocational rehabilitation

referrals

235-56 to 58.2 Repealed

235-59 Decedents

235-60 Repealed

Withholding and Collection of Tax at Source

235-61 Withholding of tax on wages

235-62 Return and payment of withheld taxes

235-63 Statements to employees

235-64 Taxes withheld by employer held in trust; employer’s

liability

235-65 Repealed

235-66 Further withholdings at source; crediting of withheld

taxes

235-67 Indemnity of withholder

235-68 Withholding of tax on the disposition of real

property by nonresident persons

235-69 Voluntary deduction and withholding of state income

tax from unemployment compensation

Part IV. Corporation Income Tax

235-71 Tax on corporations; rates; credit of shareholder of

regulated investment company

235-71.5 Alternative tax for corporations

235-72 Corporations carrying on business in partnership

Part V. Election by Small Business Corporation

235-81 to 89 Repealed

Part VI. Returns and Payments; Administration

235-91 Repealed

235-91.5 Income tax credits; ordering of credit claims

235-92 Returns, who shall make

235-93 Joint returns

235-93.4 Effect of civil union

235-93.5 Repealed

235-94 Returns by agent, guardian, etc.; liability of

fiduciaries

235-94.5 Repealed

235-95 Partnership returns

235-96 Returns by persons making payments

235-96.5 Returns relating to unemployment

235-97 Estimates; tax payments; returns

235-98 Returns; form, verification and authentication,

time of filing

235-99 Same; place for filing

235-100 Persons in military service

235-100.5 Abatement of income taxes of members of armed

forces on death

235-101 Federal returns and assessments, when copies are

required

235-102 Records and special returns

235-102.5 Income check-off authorized

235-102.6 Refund splitting

235-103 Distortion of income

235-104 Penalties

235-105 Failure to keep records, render returns, or make

reports by responsible persons

235-106 Repealed

235-107 Procedure upon failure to file return

235-108 Audit of return; procedure; additional taxes

235-109 Jeopardy assessments, security for payment, etc.

235-109.5 Credits against income; claim limitation

235-110 Credits and refunds

235-110.2 Credit for school repair and maintenance

235-110.3 Repealed

235-110.31 Renewable fuels production tax credit

235-110.4, 110.45 Repealed

235-110.46 Attractions and educational facilities tax credit;

Ko Olina Resort and Marina; Makaha Resort

235-110.5 Repealed

235-110.51 Technology infrastructure renovation tax credit

235-110.6 Fuel tax credit for commercial fishers

235-110.7 Capital goods excise tax credit

235-110.8 Low-income housing tax credit

235-110.9 High technology business investment tax credit

235-110.91 Tax credit for research activities

235-110.92 Repealed

235-110.93 Important agricultural land qualified

agricultural cost tax credit

235-110.94 Organic foods production tax credit

235-111 Limitation period for assessment, levy, collection,

or credit; net operating loss carrybacks

235-111.5 High technology; sale of unused net operating

loss carryover

235-112 Time for assessment of deficiency attributable to

gain upon conversion

235-113 Time for assessment of deficiency attributable to

gain upon sale of a residence

Appeal

235-114 Appeals

General Provisions

235-115 Assessments, etc., prima facie proof

235-116 Disclosure of returns unlawful; penalty

235-117 Reciprocal supplying of tax information

235-118 Rules and regulations

235-119 Taxes, state realizations

Part VII. Hawaii S Corporation Income Tax Act

235-121 Title; definitions; federal conformity;

construction

235-122 Taxation of an S corporation and its shareholders

235-123 Modification and characterization of income

235-124 Basis and adjustments

235-125 Carryforwards and carrybacks; loss limitation

235-125.5 Transition rule

235-126 Part-year residence

235-127 Distributions

235-128 Returns; shareholder agreements; mandatory

payments

235-129 Tax credits

235-130 LIFO recapture

Law Journals and Reviews

Taxes in Hawaii Since July 1, 1968: A Report on the Unreported Decisions of Judge Dick Yin Wong, Arthur B. Reinwald, 9 HBJ 95.

Taxes in Hawaii 1983-1988: A Funny Thing Happened at the Forum. 22 HBJ 53.

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