Hawaii Administrative Rules
Title 18 - DEPARTMENT OF TAXATION
Chapter 235 - INCOME TAX LAW
Subchapter 6 - RETURNS AND PAYMENTS; ADMINISTRATION
Section 18-235-110.7-03 - Property eligible for the credit
Universal Citation: HI Admin Rules 18-235-110.7-03
Current through November, 2024
The determination of whether property is eligible for the credit must be made with respect to the first taxable year in which the property is placed in service by the taxpayer. Property which is eligible for the credit is (1) new section 38 property (as defined in section 18-235-110.7-05) , or (2) used section 38 property (as defined in section 18-235-110.7-06 ).
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