Hawaii Administrative Rules
Title 18 - DEPARTMENT OF TAXATION
Chapter 235 - INCOME TAX LAW
Subchapter 6 - RETURNS AND PAYMENTS; ADMINISTRATION
- Section 18-235-92 - Returns, who shall make
- Section 18-235-93 - Joint returns
- Section 18-235-94 - Estate and trust returns
- Section 18-235-94.5 - Reserved
- Section 18-235-95 - Partnership returns
- Section 18-235-96 - Returns by persons making payments
- Section 18-235-96.5 - Reserved
- Section 18-235-97 - Estimates; tax payments; returns
- Section 18-235-98 - Returns; form, verification and authentication, time of filing
- Section 18-235-99 - Place and time of filing returns
- Section 18-235-100 to 18-235-101 - Reserved
- Section 18-235-102 - Records and special returns
- Section 18-235-102.5 to 18-235-108 - Reserved
- Section 18-235-109 - Jeopardy assessments, security for payments, etc
- Section 18-235-110 to 18-235-1105 - Reserved
- Section 18-235-110.6 - Fuel tax credit for commercial fishers
- Section 18-235-110.7-01 - Definitions
- Section 18-235-110.7-02 - Allowance of the credit
- Section 18-235-110.7-03 - Property eligible for the credit
- Section 18-235-110.7-04 - Section 38 property
- Section 18-235-110.7-05 - New section 38 property
- Section 18-235-110.7-06 - Used section 38 property
- Section 18-235-110.7-07 - Purchase
- Section 18-235-110.7-08 - Placed in service
- Section 18-235-110.7-09 - Purchased and placed in service
- Section 18-235-110.7-10 - Determination of amount of credit
- Section 18-235-110.7-11 - Basis of eligible property
- Section 18-235-110.7-12 - Amount of credit allowable and claimed is treated as a taxable income item, or the basis of eligible property for depreciation or ACRS purposes is reduced by the amount of credit allowable and claimed
- Section 18-235-110.7-13 - Recapture of credit under section 235-110.7, HRS
- Section 18-235-110.7-14 - Recapture percentage
- Section 18-235-110.7-15 - Recapture event (i.e., property ceases to be eligible property)
- Section 18-235-110.7-16 - Exceptions to the recapture rule
- Section 18-235-110.7-17 - Recapture limitation
- Section 18-235-110.7-18 - Refund
- Section 18-235-110.7-19 - Carryback and carryover of credit
- Section 18-235-110.7-20 - Filing procedure
- Section 18-235-110.7-21 - Identification of property
- Section 18-235-110.7-22 - Banks and other financial corporations
- Section 18-235-111 - Limitation period for assessment, levy, collection, or credit
- Section 18-235-112 - Time for assessment of deficiency attributable to gain upon conversion
- Section 18-235-113 - Time for assessment of deficiency attributable to gain upon sale of residence
- Section 18-235-114 to 18-235-119 - Reserved
- Section 18-235-122 - S corporations; domestic and foreign
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