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HRS §206M-12

Special purpose revenue bonds are tax-free in Hawaii

This section says that special purpose revenue bonds issued under this chapter, and the income from them, are not subject to Hawaii state taxes. The only exceptions are inheritance, transfer, and estate taxes.

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The statute, as written — Special purpose revenue bonds exempt from taxation

Special purpose revenue bonds and the income therefrom issued pursuant to this chapter shall be exempt from all state taxation, except inheritance, transfer, and estate taxes.
Read the official text at capitol.hawaii.gov ↗as published Jan 6, 2026our copy taken Aug 20, 2026

LawTrove is not legal advice. The summary above is a computer-generated restatement — the authoritative text is the official version linked above.