Tax Law and Rules
Listed below are links to the Hawaii Revised Statutes (HRS) and Hawaii Administrative Rules (HAR) as of December 31, 2019.
| 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| 234 | 18-234 | Tax Relief for Natural Disaster Losses (REPEALED) |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| 235D | – | Qualified Improvement Tax Credit (REPEALED) |
| 236 | – | Inheritance and Estate Taxes Law (REPEALED) |
| 236A | – | Revised Uniform Estate Tax Apportionment Act (REPEALED) |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| 242 | 18-242 | Mortgage Loan Exemption (REPEALED) |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| 244 | – | Liquor Tax Law (REPEALED) |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.
- Notice of Public Hearing: Proposed rules relating to revocation of tax licenses due to abandonment, Monday, October 14, 2019 at 9:00 a.m.
- 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.
- 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.
- 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.
| Chapter | Description |
|---|---|
| 231 | Proposed rules relating to revocation of tax licenses due to abandonment |
| 235 | Proposed rules relating to distribution of income tax credits for partnerships, S corporations, estates and trusts |
| 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 |
Adopted Administrative Rules
| Chapter | Description |
|---|---|
| 231 | Adopted rules relating to last known address – effective February 3, 2019 |
| 235 | Adopted rules relating to the motion picture, digital media, and film production income tax credit |
| 235 | Adopted rules relating to extensions of time for filing income tax returns – effective April 20, 2019 |
| 235 | Adopted rules relating to persons totally disabled and substantial gainful business or occupation – effective April 20, 2019 |
| 235 | Adopted rules relating to sourcing intangible property – effective April 20, 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 [email protected].
| Chapter | Description |
|---|---|
| 235 | Temporary Administrative Rules Relating to Motion Picture, Digital Media, and Film Production Income Tax Credit. Effective October 20, 2016. |
For consistency, files provided in pdf format.
Page Last Updated: January 29, 2020