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HRS §241-4.5

Capital goods excise tax credit

This section sets when the capital goods excise tax credit applies to taxes under this chapter. It is available after 1987, but not between 2009 and 2009. It does not create new rules or penalties.

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The statute, as written — Capital goods excise tax credit

The capital goods excise tax credit provided under section 235-110.7 shall be operative for this chapter after December 31, 1987; provided that the capital goods excise tax credit shall be inoperative after December 31, 2008, and before January 1, 2010.
Read the official text at capitol.hawaii.gov ↗as published Jan 6, 2026our copy taken Aug 20, 2026

Sections this one refers to

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

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