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)
     


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