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Chapter 235 — Income Tax Law
Fraud & financial crimes · 158 sections
Part I. General Provisions
- §235-1Definitions
- §235-2REPEALEDRepealed
- §235-2.3Conformance to the federal Internal Revenue Code; general application
- §235-2.35Operation of certain Internal Revenue Code provisions not operative under section 235-2.3
- §235-2.4Operation of certain Internal Revenue Code provisions; sections 63 to 530
- §235-2.45Operation of certain Internal Revenue Code provisions; sections 641 to 7518
- §235-2.5Administration, adoption, and interrelationship of Internal Revenue Code and Public Laws with this chapter
- §235-3Legislative intent, how Internal Revenue Code shall apply, in general
- §235-4Income taxes by the State; residents, nonresidents, corporations, estates, and trusts
- §235-4.2Persons lacking physical presence in the State; nexus presumptions
- §235-4.3REPEALEDRepealed
- §235-4.5Taxation of trusts, beneficiaries; credit
- §235-5Allocation of income of persons not taxable upon entire income
- §235-5.5Individual housing accounts
- §235-5.6REPEALEDRepealed
- §235-6Foreign manufacturing corporation; warehousing of products
- §235-7Other provisions as to gross income, adjusted gross income, and taxable income
- §235-7.3Royalties derived from patents, copyrights, or trade secrets excluded from gross income
- §235-7.5Certain unearned income of minor children taxed as if parent's income
- §235-8REPEALEDRepealed
- §235-9Exemptions; generally
- §235-9.5Stock options from qualified high technology businesses excluded from taxation
- §235-12REPEALEDRepealed
- §235-12.2REPEALEDRepealed
- §235-12.5Renewable energy technologies; income tax credit
- §235-13Sales of residential land to lessees; involuntary conversion
- §235-15Tax credits to promote the purchase of child passenger restraint systems
- §235-16REPEALEDRepealed
- §235-16.5REPEALEDRepealed
- §235-17Motion picture, digital media, and film production income tax credit
- §235-17.5REPEALEDRepealed
- §235-18Deposit beverage container deposit exemption
- §235-19Exceptional trees; tax deduction
- §235-20Comfort letters; authority to assess fees; established
- §235-20.5Tax administration special fund; established
Part II. Uniform Division of Income for Tax
- §235-21Definitions
- §235-22Taxpayers affected
- §235-23Taxable in another state
- §235-24Specified nonbusiness income
- §235-25Rents; royalties
- §235-26Allocation of capital gains and losses
- §235-27Allocation of interest and dividends
- §235-28Allocation of patent and copyright royalties
- §235-29Apportionment of business income; percentage
- §235-30Apportionment; property factor
- §235-31Apportionment; property factor; owned and used property
- §235-32Apportionment; property factor; average value
- §235-33Apportionment; payroll factor
- §235-34Compensation; where paid
- §235-35Apportionment; sales factor
- §235-36Apportionment; sales factor; tangible personalty
- §235-37Apportionment; sales factor; nontangible personalty
- §235-38Equitable adjustment of formula
- §235-38.5Application
- §235-39Citation of part
Part III. Individual Income Tax
- §235-51Tax imposed on individuals; rates
- §235-51.5Pass-through entity taxation election
- §235-52Tax in case of joint return or return of surviving spouse
- §235-53Tax tables for individuals
- §235-54Exemptions
- §235-55Tax credits for resident taxpayers
- §235-55.5REPEALEDRepealed
- §235-55.6Expenses for household and dependent care services necessary for gainful employment
- §235-55.7Income tax credit for low-income household renters
- §235-55.75Refundable earned income tax credit
- §235-55.8REPEALEDRepealed
- §235-55.85Refundable food/excise tax credit
- §235-55.9REPEALEDRepealed
- §235-55.91Credit for employment of vocational rehabilitation referrals
- §235-58REPEALEDRepealed
- §235-59Decedents
- §235-60REPEALEDRepealed
- §235-61Withholding of tax on wages
- §235-62Return and payment of withheld taxes
- §235-63Statements to employees
- §235-64Taxes withheld by employer held in trust; employer's liability
- §235-64.2Withholdings by partnerships, estates, and trusts
- §235-65REPEALEDRepealed
- §235-66Further withholdings at source; crediting of withheld taxes
- §235-67Indemnity of withholder
- §235-68Withholding of tax on the disposition of real property by nonresident personsOffense
- §235-69Voluntary deduction and withholding of state income tax from unemployment compensation
Part IV. Corporation Income Tax
Part V. Election by Small Business Corporation
Part VI. Returns and Payments; Administration
- §235-91REPEALEDRepealed
- §235-91.5Income tax credits; ordering of credit claims
- §235-92Returns, who shall make
- §235-93Joint returns
- §235-93.4Effect of civil union
- §235-93.5REPEALEDRepealed
- §235-94Returns by agent, guardian, etc.; liability of fiduciaries
- §235-94.5REPEALEDRepealed
- §235-95Partnership returns
- §235-96Returns by persons making payments
- §235-96.5Returns relating to unemployment
- §235-97Estimates; tax payments; returns
- §235-98Returns; form, verification and authentication, time of filing
- §235-99Returns; place for filing
- §235-100Persons in military service
- §235-100.5Abatement of income taxes of members of armed forces on death
- §235-101Federal returns and assessments, when copies are required
- §235-102Records and special returns
- §235-102.5Income check-off authorized
- §235-102.6Refund splitting
- §235-103REPEALEDRepealed
- §235-104Penalties
- §235-105Failure to keep records, render returns, or make reports
- §235-106REPEALEDRepealed
- §235-107Procedure upon failure to file return
- §235-108Audit of return; procedure; additional taxes
- §235-109Jeopardy assessments, security for payment, etc
- §235-109.5REPEALEDRepealed
- §235-110Credits and refunds
- §235-110.2Credit for school repair and maintenance
- §235-110.25Healthcare preceptor tax credit
- §235-110.3REPEALEDRepealed
- §235-110.31REPEALEDRepealed
- §235-110.32Renewable fuels production tax credit
- §235-110.4REPEALEDRepealed
- §235-110.5REPEALEDRepealed
- §235-110.51Technology infrastructure renovation tax credit
- §235-110.6Fuel tax credit for commercial fishers
- §235-110.65Ship repair industry tax credit
- §235-110.7Capital goods excise tax credit
- §235-110.8Low-income housing tax credit
- §235-110.9High technology business investment tax credit
- §235-110.91Tax credit for research activities
- §235-110.92REPEALEDRepealed
- §235-110.93Important agricultural land qualified agricultural cost tax credit
- §235-110.94REPEALEDRepealed
- §235-110.97REPEALEDRepealed
- §235-111Limitation period for assessment, levy, collection, or credit; net operating loss carrybacks
- §235-111.5REPEALEDRepealed
- §235-112Time for assessment of deficiency attributable to gain upon conversion
- §235-113Time for assessment of deficiency attributable to gain upon sale of a residence
- §235-114Appeals
- §235-115Assessments, etc., prima facie proof
- §235-116Disclosure of returns unlawful; penaltyOffense
- §235-117Reciprocal supplying of tax information
- §235-118Rules and regulations
- §235-119Taxes, state realizations
Part VII. Hawaii S Corporation Income Tax Act
- §235-121Title; definitions; federal conformity; construction
- §235-122Taxation of an S corporation and its shareholders
- §235-123Modification and characterization of income
- §235-124Basis and adjustments
- §235-125Carryforwards and carrybacks; loss limitation
- §235-125.5Transition rule
- §235-126Part-year residence
- §235-127Distributions
- §235-128Returns; shareholder agreements; mandatory paymentsOffense
- §235-129Tax credits
- §235-130LIFO recapture