CHAPTER 235
INCOME TAX LAW
Part I. General Provisions
Section
235-1 Definitions
235-2 Same; "Internal Revenue Code"
235-2.1 Internal Revenue Code, further amendments adopted
235-2.2 Internal Revenue Code, further amendments adopted
235-2.3 Conformance to the federal Internal Revenue Code;
general application
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235-4.3 Repealed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235-8 Repealed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235-10, 11 Repealed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235-12.2 Repealed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235-16 Repealed
235-17 Motion picture, digital media, and film production
income 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 Low-income refundable 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
235-92 Returns, who shall make
235-93 Joint returns
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
235-103 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.
235-110 Credits and refunds
235-110.2 Credit for school repair and maintenance
235-110.3 Ethanol facility tax credit
235-110.4 Hotel construction and remodeling tax credit
235-110.45 Residential construction and remodeling tax credit
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 Drought mitigating water storage facility; income 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
Note
One-time nonrefundable flood victim tax credit applicable from after December 31, 2003 and ending before January 1, 2007. L 2006, c 110, §4.
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.