Subchapter 1 - GENERAL PROVISIONS

  1. § 18-235-1 - Amended and renumbered
  2. § 18-235-1.01 - Resident/Nonresident, defined
  3. § 18-235-1.02 - Residency, generally
  4. § 18-235-1.03 - Establishing residency by domicile
  5. § 18-235-1.04 - Domicile by birth
  6. § 18-235-1.05 - Domicile by choice
  7. § 18-235-1.06 - Domicile by operation of law
  8. § 18-235-1.07 - Establishing residency by residing in the State
  9. § 18-235-1.08 - Residence status, factors considered
  10. § 18-235-1.09 - Individual's presence or absence in compliance with military or naval orders, while engaged in aviation or navigation, or while a student
  11. § 18-235-1.10 - Aliens
  12. § 18-235-1.11 - "Person totally disabled", defined
  13. § 18-235-1.12 - "Person totally disabled", certification of
  14. § 18-235-1.13 - "Permanent disability", defined
  15. § 18-235-1.14 - "Substantial gainful business or occupation", defined
  16. § 18-235-1.15 - Permanent total disability; submission of certification
  17. § 18-235-1.16 - "Resident estate", defined
  18. § 18-235-1.17 - "Resident trust", defined
  19. § 18-235-2.1 to 18-235-2.2 - Reserved
  20. § 18-235-2.3 - Conformance to the federal Internal Revenue Code
  21. § 18-235-3 - Reserved
  22. § 18-235-4 - Amended and renumbered
  23. § 18-235-4-01 - Income taxes by the State; residents, nonresidents, corporations, estates and trusts
  24. § 18-235-4-02 - Residents taxable on entire income
  25. § 18-235-4-03 - Nonresidents taxable on Hawaii income
  26. § 18-235-4-04 - Change of residence during taxable year
  27. § 18-235-4-05 - Corporations; domestic and foreign
  28. § 18-235-4-06 - Resident and nonresident estates, trusts, and beneficiaries
  29. § 18-235-4-07 - Resident and nonresident partners of a partnership
  30. § 18-235-4-08 - Source of income
  31. § 18-235-5 - Amended and renumbered
  32. § 18-235-5-01 - Allocation of income of persons not taxable upon their entire income
  33. § 18-235-5-02 - Allocation and separate accounting
  34. § 18-235-5-03 - Deductions connected with gross income from Hawaii sources
  35. § 18-235-5-04 - Allocation of income and deductions among taxpayers
  36. § 18-235-5-05 - Alternative apportionment
  37. § 18-235-5.5 - Individual housing accounts (IHA)
  38. § 18-235-6 - Reserved
  39. § 18-235-7 - Amended and renumbered
  40. § 18-235-7-01 - Exclusion of income nontaxable under the Constitution or laws of the United States
  41. § 18-235-7-02 - Exclusion of benefits under public retirement systems
  42. § 18-235-7-03 - Exclusion of pension income
  43. § 18-235-7-04 to 18-235-7-14 - Reserved
  44. § 18-235-7-15 - Net operating loss deduction
  45. § 18-235-8 to 18-235-11 - Reserved
  46. § 18-235-12 - Solar energy devices; income tax credit
  47. § 18-235-12.2 - Energy conservation devices for hot water heaters; income tax credit
  48. § 18-235-12.5-01 - Definitions
  49. § 18-235-12.5-02 - Reserved
  50. § 18-235-12.5-03 - Other Solar Energy Systems
  51. § 18-235-12.5-04 - Reserved
  52. § 18-235-12.5-05 - Multiple Properties and Mixed-use Property
  53. § 18-235-12.5-06 - Application of sections 18-235-12.5-01 through 18-235-12.5-05
  54. § 18-235-13 - Reserved
  55. § 18-235-17-01 - Definitions
  56. § 18-235-17-02 - Motion picture, digital media, and film production income tax credit; allowed
  57. § 18-235-17-03 - Claim for credit; procedures; production reports; multiple entities involved
  58. § 18-235-17-04 - Claim for credit; aggregate cap; tentative allocation and certification of credit
  59. § 18-235-17-05 - Claim for credit; costs incurred in more than one calendar year
  60. § 18-235-17-06 - Claiming the credit; timing; twelve-month rule
  61. § 18-235-17-07 - Qualified productions; $200,000 threshold determination
  62. § 18-235-17-08 - Distribution of credit
  63. § 18-235-17-09 - Prorating qualified production costs between counties in Hawaii; airfare and shipping costs
  64. § 18-235-17-10 - Qualified production costs; generally
  65. § 18-235-17-11 - Qualified production costs; credit calculation for certain equipment costs
  66. § 18-235-17-12 - Qualified production costs; imported goods, services, or contracting subject to the use tax; claim for products or services acquired outside of this State
  67. § 18-235-17-13 - Qualified production costs; premiums paid to insurers subject to tax under chapter 431, HRS
  68. § 18-235-17-14 - Verification review of motion picture, digital media, and film production income tax credit claims
  69. § 18-235-17-15 - Hawaii promotion; shared-card, end-title screen credit
  70. § 18-235-17-16 - Evidence of reasonable efforts to hire local talent and crew
  71. § 18-235-17-17 - Evidence of financial or in-kind contributions to educational or workforce development for the local film, television, and digital media industry
  72. § 18-235-17-18 - Production company personnel and contractors; required Hawaii tax notice
  73. § 18-235-17-19 - Access to production company set and locations; required courtesy visit and press coverage
  74. § 18-235-20.5-01 - Fees for issuing comfort letters, certificates under section 235-110.9, HRS, and certificates under section 235-110.91, HRS

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