Tax Law and Rules

Listed below are links to the Hawaii Revised Statutes (HRS) and Hawaii Administrative Rules (HAR) as of December 31, 2017.

Statutes Rules Title
231 18-231 Administration of Taxes
232 Tax Appeals
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234 18-234 Tax Relief for Natural Disaster Losses (REPEALED)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235D Qualified Improvement Tax Credit (REPEALED)
236 Inheritance and Estate Taxes Law (REPEALED)
236A Revised Uniform Estate Tax Apportionment Act (REPEALED)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242 18-242 Mortgage Loan Exemption (REPEALED)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244 Liquor Tax Law (REPEALED)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
247 18-247 Conveyance Tax
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

Adopted Administrative Rules – Title 18
Chapter Description
231 Adopted rules relating to electronic funds transfer – effective March 17, 2018

  1. (PDF)
  2. (RAMSEYER PDF)
231 Adopted rules relating to the revocation of tax licenses due to abandonment – effective March 17, 2018

  1. (PDF)
  2. (RAMSEYER PDF)
231 Adopted rules relating to registration of representatives – effective March 17, 2018

  1. (PDF)
  2. (RAMSEYER PDF)
237 Adopted rules relating to exported services – effective March 17, 2018

  1. (PDF)
  2. (RAMSEYER PDF)
237 Adopted rules relating to county surcharge – effective March 17, 2018

  1. (PDF)
  2. (RAMSEYER PDF)

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.

Temporary Administrative Rules – Title 18
Chapter Description
231 Relating to automatic extensions of time for filing returns. Effective January 10, 2018.

  1. (PDF)
  2. (RAMSEYER PDF)
235 Relating to Substantial Gainful Business or Occupation. Effective May 30, 2017.

  1. (PDF)
  2. (RAMSEYER PDF)
231 Relating to Last Known Address. Effective May 30, 2017.

  1. (PDF)
  2. (RAMSEYER PDF)
235 Temporary Administrative Rules Relating to Motion Picture, Digital Media, and Film Production Income Tax Credit. Effective October 20, 2016.

  1. (PDF)
  2. (RAMSEYER PDF)

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 four proposed adoptions to the Hawaii Administrative Rules.

  1. Notice of Public Hearing: Proposed rules relating to last known address, Friday, October 19, 2018 at 9:00 a.m.
  2. Notice of Public Hearing: Proposed rules relating to cost recovery fees for collection actions, Friday, October 19, 2018 at 9:05 a.m.
  3. Notice of Public Hearing: Proposed rules relating to disclosure of return information to persons with a material interest in a tax return Friday, October 19, 2018 at 9:10 a.m.
  4. Notice of Public Hearing: Proposed rules relating to Act 204, Session Laws of Hawaii (SLH) 2015 Friday, October 19, 2018 at 9:15 a.m.

Proposed Administrative Rules – Title 18
Chapter Description
231 Proposed rules relating to last known address

  1. (PDF)
  2. (RAMSEYER PDF)
231 Proposed rules relating to cost recovery fees for collection actions

  1. (PDF)
  2. (RAMSEYER PDF)
237 Proposed rules relating to disclosure of return information to persons with a material interest in a tax return

  1. (PDF)
  2. (RAMSEYER PDF)
237D Proposed rules relating to Act 204, Session Laws of Hawaii (SLH) 2015

  1. (PDF)
  2. (RAMSEYER PDF)

For consistency, files provided in pdf format.