HAWAII
ADMINISTRATIVE RULES
DIRECTORY
TITLE 18 DEPARTMENT OF TAXATION
Chapter 1
General Provisions
§18-1-1 Definitions
§18-1-2 Repeal of prior rules and
regulations
Chapter 231
Administration of Taxes
§§18-231-3-1 to 18-231-3-9 (Reserved)
§18-231-3-10 Compromises
§§18-231-3-11 to 18-231-3-14 (Reserved)
§18-231-3-14.16 Cancellation of
licenses; placement on
inactive status
§18-231-3-14.17 Revocation of licenses
because of abandonment
§18-231-3-14.18 Revocation of licenses
because of death of
dissolution
§18-231-3-14.21 Scope of recordkeeping
rules
§18-231-3-14.22 General recordkeeping
requirements
§18-231-3-14.23 Microfilm, microfiche,
and similar records
§18-231-3-14.24 Records prepared by
automated data
processing systems
§18-231-3-14.25 Records to be
preserved for three
years; penalties for
failure to maintain
records
§18-231-19.5-01 Disclosure of written
opinions by the
department;
definitions
§18-231-19.5-02 Determination letters
§18-231-19.5-03 Written opinions
§18-231-19.5-04 Written opinions;
segregation of
information not to be
disclosed
§18-231-19.5-05 Written opinions;
notice of intention to
disclose
§18-231-19.5-06 Written opinions; time
for and manner of
disclosure,
inspection, and
copying
§18-231-19.5-07 Written opinions;
petition for further
segregation
§18-231-19.5-08 Written opinions;
petition for further
disclosure
§18-231-19.5-09 Appellate review of
petition for further
segregation or
petition for further
disclosure
§18-231-19.5-10 Written opinions;
reliance by taxpayers
§18-231-19.5-11 Annual index of
written opinions
§18-231-19.5-12 Exclusivity of
disclosure provisions
§18-231-19.5-13 Confidentiality of
segregated information
and written
communications that
are not written
opinions;
communications to
which section
231-19.5, HRS, does
not apply
§18-231-19.5-14 Narrow construction of
section
Chapter 234
Natural Disaster Claims Commissions
§18-234-01 Scope
§18-234-02 Definitions
§18-234-03 Commission members
§18-234-04 Powers and duties
§18-234-05 Filing of claims
§18-234-06 Hearings
§18-234-07 Valuation of losses;
certification of losses
§18-234-08 Allowance of tax relief
§18-234-09 Review of claims; appeal to
circuit court
§18-234-10 Administration;
expenditures; compensation
Chapter 235
Income Tax Law
Subchapter 1 General Provisions
§18-235-1 Definitions
§18-235-2 (Reserved)
§18-235-2.1 (Reserved)
§18-235-2.2 (Reserved)
§18-235-2.3 Conformance to the
federal Internal
Revenue Code
§18-235-3 (Reserved)
§18-235-4-01 Income taxes by the
State; residents,
nonresidents,
corporations,
estates and trusts
§18-235-4-02 Residents taxable on
entire income
§18-235-4-03 Nonresidents taxable
on Hawaii income
§18-235-4-04 Change of residence
during taxable year
§18-235-4-05 Corporations; domestic
and foreign
§18-235-4-06 Resident and
nonresident estates,
trusts, and
beneficiaries
§18-235-4-07 Resident and
nonresident partners
of a partnership
§18-235-4-08 Source of income
§18-235-5-01 Allocation of income
of persons not
taxable upon their
entire income
§18-235-5-02 Allocation and
separate accounting
§18-235-5-03 Deductions connected
with gross income
from Hawaii sources
§18-235-5-04 Allocation of income
and deductions among
taxpayers
§18-235-5.5 Individual housing
accounts (IHA)
§18-235-6 (Reserved)
§18-235-7-01 Exclusion of income
nontaxable under the
Constitution or laws
of the United States
§18-235-7-02 Exclusion of benefits
under public
retirement systems
§18-235-7-03 Exclusion of pension
income
§§18-235-7-04 to 18-235-7-14 (Reserved)
§18-235-7-15 Net operating loss
deduction
§§18-235-8 to 18-235-11 (Reserved)
§18-235-12 Solar energy devices;
income tax credit
§18-235-12.2 Energy conservation
devices for hot
water heaters;
income tax credit
§18-235-13 (Reserved)
Subchapter 2 Division of Income for
Tax Purposes
§18-235-21-01 (Reserved)
§18-235-21-02 Two or more businesses
of a single taxpayer
§18-235-21-03 Business and
nonbusiness income:
application of
definitions
§18-235-21-04 Proration of
deductions
§18-235-22-01 Definitions
§18-235-22-02 Apportionment
§18-235-22-03 Combined reporting
method; combined
return
§18-235-22-04 Allocation
§18-235-22-05 Consistency and
uniformity in
reporting
§18-235-23-01 Taxable in another
state; in general
§18-235-23-02 When a taxpayer is
subject to a tax
under section
235-23(1), HRS
§18-235-23-03 When a state has
jurisdiction to
subject a taxpayer
to a net income tax
§18-235-29-01 Apportionment formula
§18-235-29-02 Apportionment formula;
denominator of zero
§18-235-29-03 Apportionment for
installment sales
§18-235-29-04 Apportionment formula
as applied to
partnerships
§18-235-30-01 Property factor; in
general
§18-235-30-02 Property factor;
property used for
the production of
business income
§18-235-30-03 Property factor;
consistency in
reporting
§18-235-30-04 Property factor;
numerator
§18-235-30-05 Special rules;
property factor
§18-235-31-01 Property factor;
valuation of owned
property
§18-235-31-02 Property factor;
valuation of rented
property
§18-235-31-03 Property factor;
special rules
§18-235-32-01 Property factor;
averaging property
values
§18-235-33-01 Payroll factor; in
general
§18-235-33-02 Payroll factor;
denominator
§18-235-33-03 Payroll factor;
numerator
§18-235-34-01 Payroll factor;
compensation paid in
this State
§18-235-35-01 Sales factor; in
general
§18-235-35-02 Sales factor;
denominator
§18-235-35-03 Sales factor;
numerator
§18-235-35-04 Sales factor; special
rules
§18-235-35-05 Sales factor; no
effect on
warehousing
exemption
§18-235-36-01 Sales factor; sales of
tangible personal
property in this
State
§18-235-36-02 Sales factor; sales of
tangible personal
property to United
States Government in
this State
§18-235-37-01 Sales factor; sales
other than sales of
tangible personal
property in this
State
§18-235-38-01 Equitable adjustment
of apportionment
formula
§18-235-38-02 Special rules;
property factor
§18-235-38-03 Special rules; sales
factor
§18-235-38-04 Allocation of income
and deductions among
taxpayers
§18-235-38-05 Apportionment method
considered method of
accounting
§18-235-38-06 Apportionment of
income for special
industries
§18-235-38-06.01 Apportionment of
income for ocean
carriers
§18-235-38-06.02 Apportionment of
income for air
carriers
§18-235-38.5-01 Construction
§18-235-38.5-02 Exclusion of income,
property, payroll,
and sales of foreign
affiliates
Subchapter 3 Individual Income Tax
Law
§18-235-51 (Reserved)
§18-235-52 Tax in case of joint
return of spouses or
the return of
surviving spouse
§18-235-53 Tax tables for
individuals
§18-235-54 Exemptions
§18-235-55 Tax credits for
resident taxpayers
§18-235-55.5 Repealed
§18-235-55.6 (Reserved)
§18-235-55.7 Income tax credit for
low income household
renters
§18-235-55.8 Food/excise tax credit
§18-235-61 Deduction and
withholding of
income tax from
wages of employees,
the duties of
employers and
employees in
connection
therewith, and the
information to be
furnished by
employers
§18-235-61-01 Deductions and
withholding of
income tax; in
general
§18-235-61-02 Definitions
§18-235-61-03 Wages subject to
withholding
§18-235-61-04 Services performed by
employees within and
without the State
§18-235-61-05 Payroll period
§18-235-61-06 Amount of tax to be
withheld
§18-235-61-07 Additional withholding
by agreement
permissible
§18-235-61-08 Returns and
statements; forms
HW-14, HW-2, and
HW-3
§18-235-61-09 Withholding exemptions
§18-235-61-10 Employer's
identification
number
§18-235-61-11 Taxation district in
which to file
§18-235-61-12 Statutory period
§18-235-61-13 Records
§18-235-61-14 Change of ownership;
transfer of
business; employer
going out of
business
§§18-235-62 to 18-235-65 (Reserved)
§18-235-66 Further withholdings
at source; crediting
of withheld taxes
§18-235-67 (Reserved)
Subchapter 4 Corporation Income Tax
§18-235-71 Tax on corporations;
rates; credit of
shareholder of
regulated investment
company
§18-235-72 (Reserved)
Subchapter 5 (Reserved)
Subchapter 6 Returns and Payments;
Administration
§18-235-92 Returns, who shall
make
§18-235-93 Joint returns
§18-235-94 Estate and trust
returns
§18-235-94.5 (Reserved)
§18-235-95 Partnership returns
§18-235-96 Returns by persons
making payments
§18-235-97 Estimates; tax
payments; returns
§18-235-98 Returns;
form,verification
and authentication,
time of filing
§18-235-99 Place and time of
filing returns
§18-235-102 Records and special
returns
§18-235-109 Jeopardy assessments,
security for
payments, etc.
§18-235-110.6 Fuel tax credit for
commercial fishers
§18-235-110.7-01 Definitions
§18-235-110.7-02 Allowance of the
credit
§18-235-110.7-03 Property eligible for
the credit
§18-235-110.7-04 Section 38 property
§18-235-110.7-05 New section 38
property
§18-235-110.7-06 Used section 38
property
§18-235-110.7-07 Purchase
§18-235-110.7-08 Placed in service
§18-235-110.7-09 Purchased and placed
in service
§18-235-110.7-10 Determination of
amount of credit
§18-235-110.7-11 Basis of eligible
property
§18-235-110.7-12 Amount of credit
allowable and
claimed 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
§18-235-110.7-13 Recapture of credit
under section 235-
110.7, HRS
§18-235-110.7-14 Recapture percentage
§18-235-110.7-15 Recapture event (i.e.,
property ceases to
be eligible
property)
§18-235-110.7-16 Exceptions to the
recapture rule
§18-235-110.7-17 Recapture limitation
§18-235-110.7-18 Refund
§18-235-110.7-19 Carryback and
carryover of credit
§18-235-110.7-20 Filing procedure
§18-235-110.7-21 Identification of
property
§18-235-110.7-22 Banks and other
financial
corporations
§18-235-111 Limitation period for
assessment, levy,
collection, or
credit
§18-235-112 Time for assessment of
deficiency
attributable to gain
upon conversion
§18-235-113 Time for assessment of
deficiency
attributable to gain
upon sale of
residence
§§18-235-114 to 18-235-119 (Reserved)
§18-235-122 S corporation;
domestic and foreign
Chapter 237
General Excise Tax Law
Subchapter 1 Definitions;
Administration
§18-237-1 Definitions
§18-237-2 (Reserved)
§18-237-3 "Gross income", "gross
proceeds of sale",
defined
§18-237-4 "Wholesaler", "jobber",
defined
§18-237-4-01.01 Sales to eating or
drinking retailers
§§18-237-5 to 18-237-8 (Reserved)
Subchapter 2 Licenses; Tax; Exemptions
§§18-237-9 to 18-237-12 (Reserved)
§18-237-13 Renumbered
§18-237-13-01 Tax on manufacturers
§18-237-13-02 Tax on business of
selling tangible
personal property;
producing
§18-237-13-03 Tax upon contractors
§§18-237-13-04 to 18-237-13-05 (Reserved)
§18-237-13-06.01 (Reserved)
§18-237-13-06.05 Tax on service
business; fees and
commissions received by
a director, trustee,
executor, or other
fiduciary
§18-237-13-06.11 Tax on service
business; tire
recapping services
§18-237-13-06.16 Tax on service
business;
telecommunication
services
§18-237-13-07 (Reserved)
§18-237-13-08 Professions
§18-237-13-09 (Reserved)
§18-237-13-10 Tax on other business
§§18-237-14 to 18-237-15 (Reserved)
§18-237-16 Tax on certain retailing
§§18-237-17 to 18-237-29 (Reserved)
Subchapter 3 Returns and Payments
§18-237-30 Monthly, quarterly, or
semiannual returns
§§18-237-31 to 18-237-33 (Reserved)
§18-237-33-01 Annual return
§18-237-33-02 Short year return; change
of ownership or
cessation of business
§18-237-34 (Reserved)
§18-237-34-01 Definitions
§18-237-34-02 Assignment of general
excise tax to taxation
districts
§18-237-34-03 Allocation of gross
income and gross
proceeds from sales of
tangible personal
property
§18-237-34-04 Allocation of gross
income received by
service businesses,
professionals,
insurance solicitors,
sales representatives,
purchasing agents, and
other similar
businesses
§18-237-34-05 Allocation of gross
income from the
rental/lease of
personal property
§18-237-34-06 Allocation of gross
income from the
rental/lease of real
property
§18-237-34-07 Allocation of gross
income from contracting
§18-237-34-08 Allocation of gross
income from interest,
service charges,
carrying charges, or
time price differential
charges
§18-237-34-09 Assignment of gross
income and gross
proceeds from sales by
a cooperative
association
§18-237-34-10 Allocation of gross
income of theaters,
amusements, etc.
§18-237-34-11 Allocation of gross
income from radio or
television broadcasting
§18-237-34-12 All others
§18-237-35 (Reserved)
Subchapter 4 Assessments, Refunds and
Records
§§18-237-36 to 18-237-40 (Reserved)
§18-237-41 Records to be kept;
resale certificates
Subchapter 5 (Reserved)
Subchapter 6 (Reserved)
Chapter 237D
Transient Accommodations Tax
§18-237D-1-01 Definitions
§18-237D-1-02 "Gross rental" or "gross
rental proceeds", defined
§18-237D-1-03 "Operator", defined
§18-237D-1-04 "Transient", defined
§18-237D-1-05 "Transient
accommodations", defined
§18-237D-2-01 Imposition and rates
§18-237D-3-01 Exemptions
§18-237D-4-01 Certificate of
registration
§18-237D-4-02 Display of the
registration certificate
§18-237D-4-03 Nontransferability of
certificate of
registration
§18-237D-4-04 Cancellation of
registration by operator
ceasing to do business;
change of ownership
§18-237D-4-05 Registration of the
acquisition, sale,
transfer, assignment, or
gift of a transient
accommodation
§18-237D-4-06 Registration upon
reorganization;
partnership formation
§18-237D-4-07 Corporate name change
§18-237D-5-01 Repealed
§18-237D-6-01 Return and payments
§18-237D-6-02 Remittances
§18-237D-6-03 Penalties
§18-237D-7-01 Annual return
§18-237D-7-02 Short year return; change
of ownership or cessation
of business
§18-237D-8-01 Filing of returns
§18-237D-8-02 (Reserved)
§18-237D-8.5-01 (Reserved)
§18-237D-8.6-01 Reconciliation; form
requirement
§18-237D-9-01 Assessment upon failure
to make return;
limitation period;
extension by agreement
§18-237D-10-01 (Reserved)
§18-237D-11-01 (Reserved)
§18-237D-12-01 Records to be kept;
examination; penalties
§18-237D-13-01 (Reserved)
§18-237D-14-01 (Reserved)
§18-237D-15-01 Application of tax
§18-237D-16-01 (Reserved)
§18-237D-17-01 (Reserved)
Chapter 238
Use Tax Law
§18-238-1 (Reserved)
§18-238-2 Imposition of tax,
exemptions
§18-238-3 Application of tax
§18-238-4 Certain property used by
producers
§18-238-5 Returns
§18-238-5-01 (Reserved)
§18-238-5-02 Allocation of the purchase
price or value of
tangible personal
property used in this
State
§18-238-6 Collection of tax by
seller; penalty
§§18-238-7 to 18-238-16 (Reserved)
Chapter 242
Mortgage Loan Exemption
§18-242-1 F.H.A. and V.A. mortgage
loans
Chapter 243
Fuel Tax Law
§§18-243-1 to 18-243-3 (Reserved)
§18-243-4 License taxes
§§18-243-4.1 to 18-243-4.4 (Reserved)
§§18-243-5 to 18-243-16 (Reserved)
Chapter 244D
Liquor Tax Law
Subchapter 1 Definitions;
Administration
§18-244D-1-01 Definitions
§18-244D-2 (Reserved)
Subchapter 2 Cooperation Between the
Department and Other
Agencies
§18-244D-3 (Reserved)
Subchapter 3 Tax Rates
§18-244D-4-01 Excise tax rates on
liquor
Subchapter 4 Adjustment of Tax Rates
§18-244D-4.5-01Adjustment of tax rates
on liquor
§18-244D-4.5-02 Methodology
Chapter 247
Conveyance Tax
§18-247-1 Imposition of tax
§18-247-1.1 Definitions
§18-247-2 Basis and rate of tax
§18-247-3 Exemptions
§18-247-4 Payment and liability of the
tax
§18-247-5 Imprinting of seal
§18-247-6 Certificate of conveyance
required
§18-247-7 Disposition of taxes
§18-247-8 Refunds
§18-247-9 Enforcement and
administration
§18-247-10 Collection
§18-247-11 Penalty for false
declaration
§18-247-12 Jurisdiction; district
judges
§18-247-13 (Reserved)
Chapter 251
Rental Motor Vehicle and
Tour Vehicle Tax
Subchapter 1 Definitions; Generally
§18-251-1-01 Definitions; generally
§18-251-1-02 "Lessor", defined
Subchapter 2 Definitions; Rental Motor
Vehicle Surcharge Tax
§18-251-1-03 "Rental motor vehicle" or
"vehicle", defined
§18-251-1-04 "Rent or lease", defined;
complimentary vehicles
Subchapter 3 Definitions; Tour Vehicle
Surcharge Tax
§18-251-1-05 "Tour vehicle", defined
§18-251-1-06 "Tour vehicle operator",
defined
§18-251-1-07 "Pleasure and sightseeing
trip", defined
§18-251-1-08 "Pleasure or sightseeing
destination" and "pleasure
or sightseeing cruise",
defined
Subchapter 4 Imposition of Rental
Motor Vehicle Surcharge
Tax
§18-251-2-01 Surcharge tax on rental
motor vehicle or vehicles;
imposition and rate
§18-251-2-02 Surcharge tax on rental
motor vehicle or vehicles;
calculation of tax
§18-251-2-03 Surcharge tax on rental
motor vehicle or vehicles;
six-month time period
§18-251-2-04 Surcharge tax on rental
motor vehicle or vehicles;
subject to general excise
tax
§18-251-2-05 Surcharge tax on rental
motor vehicle or vehicles;
adjustments
Subchapter 5 Imposition of Tour
Vehicle Surcharge Tax
§18-251-2-06 Surcharge tax on tour
vehicles; imposition and
rates
§18-251-2-07 Surcharge tax on tour
vehicles; cost not
deductible from public
service company tax
Subchapter 6 Registration
§18-251-3-01 Certificate of registration
§18-251-3-02 Display of the registration
certificate
§18-251-3-03 Nontransferability of
certificate of registration
§18-251-3-04 Cancellation of
registration by person
ceasing to do business;
change of ownership
§18-251-3-05 Registration of the
acquisition, sale,
transfer, assignment, or
gift of business
§18-251-3-06 Registration upon
reorganization; partnership
formation
§18-251-3-07 Corporate name change
Subchapter 7 Returns and Payments
§18-251-4-01 Returns and payments
§18-251-4-02 Reporting of surcharge tax
by taxation district
§18-251-5-01 Remittances
§18-251-5-02 Penalties
§18-251-6-01 Annual return
§18-251-6-02 Short year return; change
of ownership or cessation
of business
§18-251-7.01 Filing of returns
Subchapter 8 Assessments
§18-251-8.01 Assessment upon failure to
make return; limitation
period; extension by
agreement
Subchapters 9 and 10 (Reserved)
Subchapter 11 Records
§18-251-11.01 Records to be kept;
examination
Subchapters 12 to 16 (Reserved)
Table of Contents