Tax Law and Rules
Listed below are links to the Hawaii Revised Statutes (HRS) and Hawaii Administrative Rules (HAR) as of December 31, 2018.
|231||18-231||Administration of Taxes|
|232E||–||Tax Review Commission|
|233||–||Tax Classification of Certain Business Relationships|
|234||18-234||Tax Relief for Natural Disaster Losses (REPEALED)|
|235||18-235||Income Tax Law|
|235D||–||Qualified Improvement Tax Credit (REPEALED)|
|236||–||Inheritance and Estate Taxes Law (REPEALED)|
|236A||–||Revised Uniform Estate Tax Apportionment Act (REPEALED)|
|236D||–||Estate and Transfer Tax|
|236E||–||Estate and Generation-Skipping Transfer Tax|
|237||18-237||General Excise Tax Law|
|237D||18-237D||Transient Accommodations Tax|
|238||18-238||Use Tax Law|
|239||–||Public Service Company Tax Law|
|240||–||Public Utilities; Franchise Tax|
|241||18-241||Taxation of Banks and Other Financial Corporations|
|242||18-242||Mortgage Loan Exemption (REPEALED)|
|243||18-243||Fuel Tax Law|
|244||–||Liquor Tax Law (REPEALED)|
|244D||18-244D||Liquor Tax Law|
|245||18-245||Cigarette Tax and Tobacco Tax Law|
|246||–||Real Property Tax Law|
|246A||–||Transfer of Real Property Taxation Functions|
|248||–||County Budgets; Tax Funds|
|249||–||County Vehicular Taxes|
|251||18-251||Rental Motor Vehicle, Tour Vehicle, and Car-Sharing Vehicle Surcharge Tax|
|255||–||Multistate Tax Compact|
|255D||–||Hawaii Simplified Sales and Use Tax Administration Act|
|256||–||College Savings Program|
|256B||–||Hawaii ABLE College Savings Program|
|257||–||Individual Development Accounts|
Adopted Administrative Rules
|231||Adopted rules relating to last known address – effective February 3, 2019|
|237||Adopted rules relating to disclosure of return information to persons with a material interest in a tax return – effective February 3, 2019|
|237D||Adopted rules relating to Act 204, Session Laws of Hawaii 2015 – effective February 3, 2019|
Temporary Administrative Rules
Section 231-10.7, Hawaii Revised Statutes, authorizes the Department of Taxation to adopt temporary administrative rules. Temporary administrative rules are effective for 18 months following the rules’ effective date. Temporary administrative rules have the force and effect of any other administrative rules.
For information about temporary administrative rules adopted by the Department of Taxation, please call (808) 587-1577 or email Tax.Technical.Section@hawaii.gov.
|231||Relating to automatic extensions of time for filing returns. Effective January 10, 2018.|
|235||Relating to Substantial Gainful Business or Occupation. Effective May 30, 2017.|
|235||Temporary Administrative Rules Relating to Motion Picture, Digital Media, and Film Production Income Tax Credit. Effective October 20, 2016.|
Proposed Administrative Rules
Pursuant to Chapter 91, Hawaii Revised Statutes, the Director of Taxation of the State of Hawaii hereby gives notice of public hearings regarding three proposed adoptions to the Hawaii Administrative Rules.
- Notice of Public Hearing: Proposed rules relating to extensions of time for filing income tax returns, Monday, December 10, 2018 at 9:00 a.m.
- Notice of Public Hearing: Proposed rules relating to persons totally disabled and substantial gainful business or occupation, Monday, December 10, 2018 at 9:05 a.m.
- Notice of Public Hearing: Proposed rules relating to sourcing intangible property Monday, December 10, 2018 at 9:10 a.m.
|235||Proposed rules relating to extensions of time for filing income tax returns|
|235||Proposed rules relating to persons totally disabled and substantial gainful business or occupation|
|237||Proposed rules relating to sourcing intangible property|
For consistency, files provided in pdf format.