CHAPTER 235
INCOME TAX LAW
Part I. General Provisions
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235-2 to 2.2 Repealed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
235-4.2 Persons lacking physical presence in the State;
nexus presumptions
235-4.3 Repealed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235-5.6 Repealed
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235-8 Repealed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235-10, 11 Repealed
235-12 Repealed
235-12.2 Repealed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235-16 Repealed
235-16.5 Repealed
235-17 Motion picture, digital media, and film production
income tax credit
235-17.5 Repealed
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
235-51.5 Pass-through entity taxation election
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
235-55.75 Refundable earned income tax credit
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, 56.5 Repealed
235-57 Repealed
235-58 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
235-64.2 Withholdings by partnerships, estates, and trusts
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 Returns; 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 Repealed
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 Repealed
235-110 Credits and refunds
235-110.2 Credit for school repair and maintenance
235-110.25 Healthcare preceptor tax credit
235-110.3 Repealed
235-110.31 Repealed
235-110.32 Renewable fuels production tax credit
235-110.4 Repealed
235-110.45, 110.46 Repealed
235-110.5 Repealed
235-110.51 Technology infrastructure renovation tax credit
235-110.6 Fuel tax credit for commercial fishers
235-110.65 Ship repair industry tax credit
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 Repealed
235-110.97 Repealed
235-111 Limitation period for assessment, levy,
collection, or credit; net operating loss carrybacks
235-111.5 Repealed
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. 9 HBJ, no. 4, at 95 (1973).
Taxes in Hawaii 1983-1988: A Funny Thing Happened at the Forum. 22 HBJ, no. 1, at 53 (1989).