HRS 0235-0002_0003 ANNOTATIONS

Note

The 2003 amendment applies to taxable years beginning after December 31, 2002. L 2003, c 172, §6.

Attorney General Opinions

Hawaii's net income tax law incorporates Internal Revenue Code of 1954, as amended, with certain exceptions, for purposes of determining gross income. Att. Gen. Op. 91-03.

 
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