Hawaii · Regulations
Chapter 235
53 sections
53 sections
- HAR §18-235-1.01HAR §18-235-1.01. Resident/Nonresident, defined
- HAR §18-235-1.02HAR §18-235-1.02. Residency, generally
- HAR §18-235-1.03HAR §18-235-1.03. Establishing residency by domicile
- HAR §18-235-1.04HAR §18-235-1.04. Domicile by birth
- HAR §18-235-1.05HAR §18-235-1.05. Domicile by choice
- HAR §18-235-1.06HAR §18-235-1.06. Domicile by operation of law
- HAR §18-235-1.07HAR §18-235-1.07. Establishing residency by residing in the State
- HAR §18-235-1.08HAR §18-235-1.08. Residence status, factors considered
- HAR §18-235-1.10HAR §18-235-1.10. Aliens
- HAR §18-235-1.11HAR §18-235-1.11. “Person totally disabled”, defined
- HAR §18-235-1.12HAR §18-235-1.12. “Person totally disabled”, certification of
- HAR §18-235-1.13HAR §18-235-1.13. “Permanent disability”, defined
- HAR §18-235-1.14HAR §18-235-1.14. “Substantial gainful business or occupation”, defined
- HAR §18-235-1.15HAR §18-235-1.15. Permanent total disability; submission of certification
- HAR §18-235-1.16HAR §18-235-1.16. “Resident estate”, defined
- HAR §18-235-1.17HAR §18-235-1.17. “Resident trust”, defined
- HAR §18-235-2.3HAR §18-235-2.3. Conformance to the federal Internal Revenue Code
- HAR §18-235-3HAR §18-235-3. (Reserved
- HAR §18-235-4HAR §18-235-4. (Amended and Renumbered
- HAR §18-235-5HAR §18-235-5. (Amended and Renumbered
- HAR §18-235-5.5HAR §18-235-5.5. Individual housing accounts (IHA)
- HAR §18-235-7HAR §18-235-7. Amended and renumbered §§18-235-7-01 to 18-235-7-15
- HAR §18-235-12HAR §18-235-12. Solar energy devices; income tax credit
- HAR §18-235-12.2HAR §18-235-12.2. Energy conservation devices for hot water heaters; income tax credit
- HAR §18-235-13HAR §18-235-13. (Reserved
- HAR §18-235-28HAR §18-235-28. (Reserved
- HAR §18-235-51HAR §18-235-51. (Reserved
- HAR §18-235-52HAR §18-235-52. Tax in case of joint return of spouses or the return of a surviving spouse
- HAR §18-235-53HAR §18-235-53. Tax tables for individuals
- HAR §18-235-54HAR §18-235-54. Exemptions
- HAR §18-235-55HAR §18-235-55. Tax credits for resident taxpayers
- HAR §18-235-55.5HAR §18-235-55.5. Repealed
- HAR §18-235-55.7HAR §18-235-55.7. Income tax credit for low-income household renters
- HAR §18-235-55.8HAR §18-235-55.8. Food/excise tax credit
- HAR §18-235-61HAR §18-235-61. Amended and renumbered §18-235-61-01 to §18-235-61-14
- HAR §18-235-66HAR §18-235-66. Further withholdings at source; crediting of withheld taxes
- HAR §18-235-67HAR §18-235-67. (Reserved
- HAR §18-235-72HAR §18-235-72. (Reserved
- HAR §18-235-92HAR §18-235-92. Returns, who shall make
- HAR §18-235-93HAR §18-235-93. Joint returns
- HAR §18-235-94HAR §18-235-94. Estate and trust returns
- HAR §18-235-95HAR §18-235-95. Partnership returns
- HAR §18-235-96HAR §18-235-96. Returns by persons making payments
- HAR §18-235-97HAR §18-235-97. Estimates; tax payments; returns
- HAR §18-235-98HAR §18-235-98. Returns; form, verification and authentication, time of filing
- HAR §18-235-99HAR §18-235-99. Place and time of filing returns
- HAR §18-235-102HAR §18-235-102. Records and special returns
- HAR §18-235-109HAR §18-235-109. Jeopardy assessments, security for payments, etc
- HAR §18-235-110.6HAR §18-235-110.6. Fuel tax credit for commercial fishers
- HAR §18-235-111HAR §18-235-111. Limitation period for assessment, levy, collection, or credit
- HAR §18-235-112HAR §18-235-112. Time for assessment of deficiency attributable to gain upon conversion
- HAR §18-235-113HAR §18-235-113. Time for assessment of deficiency attributable to gain upon sale of residence
- HAR §18-235-122HAR §18-235-122. S corporations; domestic and foreign