Hawaii Administrative Rules
Title 18 - DEPARTMENT OF TAXATION
Chapter 235 - INCOME TAX LAW
Subchapter 6 - RETURNS AND PAYMENTS; ADMINISTRATION
Section 18-235-110.7-18 - Refund

Universal Citation: HI Admin Rules 18-235-110.7-18
Current through August, 2024

The credit is deductible from the taxpayer's net income tax liability for the year in which it qualifies. If the credit exceeds the taxpayer's net income tax liability, the excess of credit over liability shall be refunded to the taxpayer; however, no refund on account of the credit shall be made for an amount less than $1.

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