Tax Law and Rules
Listed below are links to the Hawaii Revised Statutes (HRS) and Hawaii Administrative Rules (HAR) as of December 31, 2023.
| 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| 234 | 18-234 | Tax Relief for Natural Disaster Losses (REPEALED) |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| 235D | – | Qualified Improvement Tax Credit (REPEALED) |
| 236 | – | Inheritance and Estate Taxes Law (REPEALED) |
| 236A | – | Revised Uniform Estate Tax Apportionment Act (REPEALED) |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| 242 | 18-242 | Mortgage Loan Exemption (REPEALED) |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| 244 | – | Liquor Tax Law (REPEALED) |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 |
Proposed Administrative Rules
None at this time.
Adopted Administrative Rules
| Chapter | Description |
|---|---|
| 231 | Administrative rules relating to revocation of tax licenses due to abandonment. Effective August 21, 2021. |
| 235 | Administrative rules relating to distribution of income tax credits for partnerships, S corporations, estates and trusts. Effective September 18, 2020. |
| 235 | Administrative Rules relating to the adoption of updated Income Tax Withholding formulas and tables for tax year 2025
|
| 237 | Administrative rules relating to GET definition of employee. Effective April 14, 2022. |
| 243 | Administrative rules relating to information to be furnished upon claim for refund of fuel tax for operating vehicles or equipment in areas other than upon the public highways of the State. Effective August 21, 2021. |
| 251 | Administrative rules relating to peer-to-peer car-sharing. Effective April 14, 2022. |
For consistency, files provided in pdf format.
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 [email protected].
| Chapter | Description |
|---|---|
| 235 | Temporary Administrative Rules Relating to Pass-Through Entity. Effective January 2, 2025. |
| 235 | Temporary Administrative Rules Relating to Pass-Through Entity. Effective February 16, 2024. REPEALED. |
| 237 | Temporary Administrative Rules Relating to Third-Party Rent Collectors. Effective January 2, 2025. |
| 237D | Temporary Administrative Rules Relating to Third-Party Rent Collectors. Effective January 2, 2025. |
For consistency, files provided in pdf format.
Page Last Updated: January 9, 2025