Chapter 235

§235-1 Definitions for Hawaii income tax law

§235-2.3 Hawaii follows the federal tax code with exceptions

§235-2.4 Hawaii tax law adopts most federal tax rules, with changes

§235-2.5 How Hawaii uses the federal tax code

§235-3 How Hawaii's tax law follows federal tax rules

§235-4 Who pays Hawaii income tax and on what income

§235-4.2 When out-of-state businesses are taxed in Hawaii

§235-4.5 Tax treatment of trusts and beneficiaries

§235-5 How Hawaii taxes income from property and other sources

§235-5.5 Individual Housing Accounts (Tax Deduction)

§235-6 When a foreign manufacturer's stored goods don't count as doing business here

§235-7 What income is taxed and what is not

§235-7.3 Tax break for royalties from patents, copyrights, and trade secrets

§235-7.5 Taxing a child's investment income at the parent's rate

§235-9 Who is exempt from Hawaii income tax

§235-9.5 Tax break for stock options from high tech companies

§235-12.5 Tax credit for installing solar or wind energy systems

§235-13 Tax treatment for land sales to residential lessees

§235-15 Tax credit for buying child car seats

§235-17 Tax credit for making movies and shows in Hawaii

§235-18 Deposit beverage container deposit exemption

§235-19 Tax break for caring for special trees

§235-20 Fees for comfort letters from the tax department

§235-20.5 Creating a special fund for tax administration

§235-21 Key terms used in this tax part

§235-22 Who must split income between Hawaii and other states

§235-23 When you are taxable in another state

§235-24 How nonbusiness income is assigned to Hawaii

§235-25 How Hawaii taxes rental income and royalties

§235-26 How Hawaii treats capital gains and losses

§235-27 When interest and dividends count as Hawaii income

§235-28 How patent and copyright royalties are assigned to Hawaii

§235-29 How to divide business income for Hawaii taxes

§235-30 Property factor calculation

§235-31 How business property is counted for tax apportionment

§235-32 How to average your property value

§235-33 Payroll factor calculation

§235-34 When pay is considered paid in Hawaii

§235-35 Sales factor apportionment

§235-36 When sales of physical goods count as Hawaii sales

§235-37 When sales of intangible property or services count as Hawaii sales

§235-38 Fixing an unfair income split

§235-38.5 How the tax department must apply state tax law

§235-39 Official name of this part

§235-51 Hawaii income tax rates for individuals

§235-51.5 Pass-through entity taxation election

§235-52 Tax on joint returns and surviving spouse returns

§235-53 Tax tables for individuals

§235-54 Hawaii personal exemption amounts

§235-55 Tax credit for taxes paid to another state or country

§235-55.6 Tax credit for child and dependent care expenses

§235-55.7 Renters tax credit

§235-59 Tax rules for someone who has died

§235-61 Withholding tax from wages

§235-62 Return and payment of withheld taxes

§235-63 Statements to employees

§235-64 Employer's duty to hold and pay withheld taxes

§235-64.2 When partnerships and trusts must withhold tax for nonresidents

§235-66 Withholding taxes for nonresidents and crediting withheld amounts

§235-67 Withholding tax liability and protection

§235-68 Withholding tax on Hawaii real estate sales by nonresidents

§235-69 Voluntary state income tax withholding from unemployment benefits

§235-71 Corporate income tax rates and special rules for investment companies

§235-71.5 Alternative tax for corporations

§235-72 Corporations in partnerships

§235-91.5 Order for using income tax credits

§235-92 Who must file a Hawaii tax return

§235-93 Filing a joint state tax return as a married couple

§235-93.4 Effect of civil union on tax laws

§235-94 Who must file tax returns for someone who cannot

§235-95 Partnerships must file annual tax returns

§235-96 When the tax department can require payment reports

§235-96.5 Unemployment payment reporting

§235-97 How to estimate, pay, and file your Hawaii income taxes

§235-98 How to fill out and file your tax return

§235-99 Where and how to file your tax returns

§235-100 Tax payment delay for people in military service

§235-100.5 Tax relief for families of service members who die

§235-101 When you must give Hawaii a copy of your federal tax return

§235-102 Records and special returns

§235-102.5 Income tax check-off for special funds

§235-102.6 Splitting your tax refund into multiple accounts

§235-104 Penalties and Interest

§235-105 Penalties for not keeping records or filing returns

§235-107 What happens if you don't file your tax return

§235-108 Tax return audits and extra taxes

§235-109 Using the same tax collection rules for this chapter

§235-110 How tax overpayments are credited or refunded

§235-110.2 Tax credit for school repair and maintenance work

§235-110.6 Fuel Tax Credit for Commercial Fishers

§235-110.7 Tax credit for buying business equipment in Hawaii

§235-110.8 How Hawaii's low-income housing tax credit works

§235-110.9 High technology business investment tax credit

§235-111 Time limits for tax assessment, collection, and refunds

§235-112 Time limit for tax when property is replaced after a disaster

§235-113 Time limit for tax assessment after selling your home at a profit

§235-114 How to appeal a tax assessment

§235-115 Tax assessment notices as proof

§235-116 Tax returns are private and cannot be shared

§235-117 Sharing tax information with other agencies

§235-118 Tax rules and regulations

§235-119 Where income tax money goes

§235-121 Hawaii S corporation income tax act: definitions and rules for reading the law

§235-122 How S corporations and their owners are taxed in Hawaii

§235-123 How S corporation income is adjusted for shareholders

§235-124 How to figure your starting tax basis in an S corporation

§235-125 S corporation loss limits

§235-125.5 Transition rule for S corporation carryforwards

§235-126 Part-year residence

§235-127 How S corporation payouts are taxed for Hawaii residents

§235-128 S corporation annual returns and shareholder payment agreements

§235-129 Tax credits for S corporation shareholders

§235-130 Paying LIFO recapture tax in installments