Hawaii Administrative Rules
Chapter 235 - INCOME TAX LAW

Current through January, 2023

Chapter 235 of Title 18, Administrative Rules, is based substantially upon Regulation 79-1(N) of the Department of Taxation [Eff 1/1/78; R 2/16/82], Regulation 79-2(N) of the Department of Taxation [Eff 1/7/78; R 2/16/82], Regulation 79-3(N) of the Department of Taxation [Eff 7/1/80; R 2/16/82].

The rules implement the statute and may not reflect recent changes in the statute.

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