Hawaii Administrative Rules
Title 18 - DEPARTMENT OF TAXATION
Chapter 235 - INCOME TAX LAW
Subchapter 1 - GENERAL PROVISIONS
- Section 18-235-1 - Amended and renumbered
- Section 18-235-1.01 - Resident/Nonresident, defined
- Section 18-235-1.02 - Residency, generally
- Section 18-235-1.03 - Establishing residency by domicile
- Section 18-235-1.04 - Domicile by birth
- Section 18-235-1.05 - Domicile by choice
- Section 18-235-1.06 - Domicile by operation of law
- Section 18-235-1.07 - Establishing residency by residing in the State
- Section 18-235-1.08 - Residence status, factors considered
- Section 18-235-1.09 - Individual's presence or absence in compliance with military or naval orders, while engaged in aviation or navigation, or while a student
- Section 18-235-1.10 - Aliens
- Section 18-235-1.11 - "Person totally disabled", defined
- Section 18-235-1.12 - "Person totally disabled", certification of
- Section 18-235-1.13 - "Permanent disability", defined
- Section 18-235-1.14 - "Substantial gainful business or occupation", defined
- Section 18-235-1.15 - Permanent total disability; submission of certification
- Section 18-235-1.16 - "Resident estate", defined
- Section 18-235-1.17 - "Resident trust", defined
- Section 18-235-2.1 to 18-235-2.2 - Reserved
- Section 18-235-2.3 - Conformance to the federal Internal Revenue Code
- Section 18-235-3 - Reserved
- Section 18-235-4 - Amended and renumbered
- Section 18-235-4-01 - Income taxes by the State; residents, nonresidents, corporations, estates and trusts
- Section 18-235-4-02 - Residents taxable on entire income
- Section 18-235-4-03 - Nonresidents taxable on Hawaii income
- Section 18-235-4-04 - Change of residence during taxable year
- Section 18-235-4-05 - Corporations; domestic and foreign
- Section 18-235-4-06 - Resident and nonresident estates, trusts, and beneficiaries
- Section 18-235-4-07 - Resident and nonresident partners of a partnership
- Section 18-235-4-08 - Source of income
- Section 18-235-5 - Amended and renumbered
- Section 18-235-5-01 - Allocation of income of persons not taxable upon their entire income
- Section 18-235-5-02 - Allocation and separate accounting
- Section 18-235-5-03 - Deductions connected with gross income from Hawaii sources
- Section 18-235-5-04 - Allocation of income and deductions among taxpayers
- Section 18-235-5-05 - Alternative apportionment
- Section 18-235-5.5 - Individual housing accounts (IHA)
- Section 18-235-6 - Reserved
- Section 18-235-7 - Amended and renumbered
- Section 18-235-7-01 - Exclusion of income nontaxable under the Constitution or laws of the United States
- Section 18-235-7-02 - Exclusion of benefits under public retirement systems
- Section 18-235-7-03 - Exclusion of pension income
- Section 18-235-7-04 to 18-235-7-14 - Reserved
- Section 18-235-7-15 - Net operating loss deduction
- Section 18-235-8 to 18-235-11 - Reserved
- Section 18-235-12 - Solar energy devices; income tax credit
- Section 18-235-12.2 - Energy conservation devices for hot water heaters; income tax credit
- Section 18-235-12.5-01 - Definitions
- Section 18-235-12.5-02 - Reserved
- Section 18-235-12.5-03 - Other Solar Energy Systems
- Section 18-235-12.5-04 - Reserved
- Section 18-235-12.5-05 - Multiple Properties and Mixed-use Property
- Section 18-235-12.5-06 - Application of sections 18-235-12.5-01 through 18-235-12.5-05
- Section 18-235-13 - Reserved
- Section 18-235-17-01 - Definitions
- Section 18-235-17-02 - Motion picture, digital media, and film production income tax credit; allowed
- Section 18-235-17-03 - Claim for credit; procedures; production reports; multiple entities involved
- Section 18-235-17-04 - Claim for credit; aggregate cap; tentative allocation and certification of credit
- Section 18-235-17-05 - Claim for credit; costs incurred in more than one calendar year
- Section 18-235-17-06 - Claiming the credit; timing; twelve-month rule
- Section 18-235-17-07 - Qualified productions; $200,000 threshold determination
- Section 18-235-17-08 - Distribution of credit
- Section 18-235-17-09 - Prorating qualified production costs between counties in Hawaii; airfare and shipping costs
- Section 18-235-17-10 - Qualified production costs; generally
- Section 18-235-17-11 - Qualified production costs; credit calculation for certain equipment costs
- Section 18-235-17-12 - Qualified production costs; imported goods, services, or contracting subject to the use tax; claim for products or services acquired outside of this State
- Section 18-235-17-13 - Qualified production costs; premiums paid to insurers subject to tax under chapter 431, HRS
- Section 18-235-17-14 - Verification review of motion picture, digital media, and film production income tax credit claims
- Section 18-235-17-15 - Hawaii promotion; shared-card, end-title screen credit
- Section 18-235-17-16 - Evidence of reasonable efforts to hire local talent and crew
- Section 18-235-17-17 - Evidence of financial or in-kind contributions to educational or workforce development for the local film, television, and digital media industry
- Section 18-235-17-18 - Production company personnel and contractors; required Hawaii tax notice
- Section 18-235-17-19 - Access to production company set and locations; required courtesy visit and press coverage
- Section 18-235-20.5-01 - Fees for issuing comfort letters, certificates under section 235-110.9, HRS, and certificates under section 235-110.91, HRS
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