Department of Taxation

Listed below are links to the Hawaii Revised Statutes (HRS) and Hawaii Administrative Rules (HAR) as of December 31, 2018.

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234	18-234	Tax Relief for Natural Disaster Losses (REPEALED)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235D	–	Qualified Improvement Tax Credit (REPEALED)
236	–	Inheritance and Estate Taxes Law (REPEALED)
236A	–	Revised Uniform Estate Tax Apportionment Act (REPEALED)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242	18-242	Mortgage Loan Exemption (REPEALED)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244	–	Liquor Tax Law (REPEALED)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

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 revocation of tax licenses due to abandonment, Monday, October 14, 2019 at 9:00 a.m.
2. Notice of Public Hearing: Proposed rules relating to distribution of income tax credits for partnerships, S corporations, estates and trusts, Monday, October 14, 2019 at 9:05 a.m.
3. Notice of Public Hearing: Proposed 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 Monday, October 14, 2019 at 9:10 a.m.
4. Notice of Public Hearing: Proposed rules relating to the motion picture, digital media, and film production income tax credit Monday, October 14, 2019 at 9:15 a.m.
   September 12, 2019 – Sample Allocation Based on Proposed Administrative Rules
   September 26, 2019 – Draft Verification Review – Agreed Upon Procedures

Proposed Administrative Rules – Title 18

Chapter	Description
231	Proposed rules relating to revocation of tax licenses due to abandonment (PDF) (RAMSEYER PDF)
235	Proposed rules relating to distribution of income tax credits for partnerships, S corporations, estates and trusts (PDF)
243	Proposed 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 (PDF) (RAMSEYER PDF)
235	Proposed rules relating to the motion picture, digital media, and film production income tax credit Summary of amendments made to proposed rules after public hearing (PDF) 10/21/2019 Proposed rules amended based on testimony received at public hearing (PDF) Sample Film Credit Allocation Based on Amended Proposed Rules (PDF) 10/17/2019 Proposed rules prior to public hearing (PDF) Testimony –  testimony, Dylan Davis (PDF)  testimony, Island_Film_Group (PDF)  testimony, MPA cover letter (PDF)  testimony, MPA Angela Miele (PDF)  testimony, MPA proposed amendments (PDF)  testimony, Island_Film_Group (PDF) October 14, 2019  testimony, Island_Film_Group (PDF) October 20, 2019

Adopted Administrative Rules

Adopted Administrative Rules – Title 18

Chapter	Description
231	Adopted rules relating to last known address – effective February 3, 2019 (PDF) (RAMSEYER PDF)
235	Adopted rules relating to extensions of time for filing income tax returns – effective April 20, 2019 (PDF) (RAMSEYER PDF)
235	Adopted rules relating to persons totally disabled and substantial gainful business or occupation – effective April 20, 2019 (PDF) (RAMSEYER PDF)
235	Adopted rules relating to sourcing intangible property – effective April 20, 2019 (PDF) (RAMSEYER PDF)
237	Adopted rules relating to disclosure of return information to persons with a material interest in a tax return – effective February 3, 2019 (PDF) (RAMSEYER PDF)
237D	Adopted rules relating to Act 204, Session Laws of Hawaii 2015 – effective February 3, 2019 (PDF) (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 [email protected].

Temporary Administrative Rules – Title 18

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

For consistency, files provided in pdf format.

Page Last Updated: October 22, 2019