reglab/housing_qa huggingface dataset:
HI Rev Stat § 235-10 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|235. Income Tax Law|235-10 REPEALED.

 §235-10 REPEALED. L 1978, c 173, §2(8).
HI Rev Stat § 235-11 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|235. Income Tax Law|235-11 REPEALED.

 §235-11 REPEALED. L 1988, c 107, §1.
HI Rev Stat § 235-12 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|235. Income Tax Law|235-12 REPEALED.

 §235-12 REPEALED. L 2018, c 18, §50.
HI Rev Stat § 235-12.2 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|235. Income Tax Law|235-12.2 REPEALED.

  §235-12.2 REPEALED. L 1988, c 64, §2.
HI Rev Stat § 235-13 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|235. Income Tax Law|235-13 Sales of residential land to lessees; involuntary conversion.

  §235-13 Sales of residential land to lessees; involuntary conversion. (a) A sale by an organization exempt under section 501(c)(3), or treated as an estate or trust under Subchapter J of the Internal Revenue Code to a lessee of the entire interest in the land of the lessor organization, estate, or trust shall be an involuntary conversion of property used in trade or business or a capital asset of the lessor organization, estate, or trust and shall not be a sale of property held by the lessor organization, estate or trust in the ordinary course of a trade or business, irrespective of the number of such sales in any taxable year, if:   (1) The lessee has a right to terminate such lease and to acquire the entire interest of the lessor in the land, which right exists by virtue of chapter 516 and not because of any private agreement or privately created condition;   (2) The lessee exercises the lessee's right to purchase such entire interest;   (3) The lessor organization, estate, or trust has held the land for a period determined under subsection (b) prior to the date of purchase by lessee; and   (4) The land is developed single-family residential land.   (b) The period for which a lessor organization, estate, or trust has held land, within the meaning of subsection (a)(3), shall be determined under the rules of section 1223 of the Internal Revenue Code, except that if such land shall have been acquired by the lessor organization, estate, or trust from a decedent, within the meaning of section 1014 of the Internal Revenue Code, or if such land shall have been acquired by the lessor organization, estate, or trust from a donor, within the meaning of section 1015 (other than section 1015(c)) of the Internal Revenue Code, the holding period shall include the period during which such land shall have been held by such decedent or by such donor and also the period if any for which such land shall have been held by an inter vivos or testamentary trust estate created by such decedent or by such donor.   (c) This section shall not apply with respect to any transaction governed by section 1055 of the Internal Revenue Code.   (d) As used in this section:   (1) "Lessee" means the original lessee and any successor who has the right under chapter 516 to bring about an involuntary conversion.   (2) "Lessor" means any fee simple owner, any sublessor, and any person entitled to share in the rents or subrents of the land involved in an involuntary conversion described in subsection (a).   (e) The gain derived from sales qualified as involuntary conversion of property under this section shall be treated as provided in section 1033 of the Internal Revenue Code of 1954, as amended. [L 1977, c 75, §1; gen ch 1985]
HI Rev Stat § 235-15 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|235. Income Tax Law|235-15 Tax credits to promote the purchase of child passenger restraint systems.

  §235-15 Tax credits to promote the purchase of child passenger restraint systems. (a) Any taxpayer who files an individual income tax return for a taxable year may claim an income tax credit under this section against the Hawaii state individual net income tax.  (b) The tax credit shall be $25; provided that the taxpayer purchases one or more new child passenger restraint systems in the tax year for which the credit is properly claimed; and provided that such restraint system can be shown to be in substantial conformity with specifications for such restraint systems set forth by the federal motor vehicle safety standards which were in effect at the time of such purchase.   (c) If the tax credit claimed by the taxpayer under this section exceeds the amount of the income tax payments due from the taxpayer, the excess of credit over payments due shall be refunded to the taxpayer; provided that the tax credit properly claimed by a taxpayer who has no income tax liability shall be paid to the taxpayer; and provided that no refunds or payments on account of the tax credit allowed by this section shall be made for amounts less than $1.  (d) The director of taxation shall prepare such forms as may be necessary to claim a credit under this section, may require proof of the claim for the tax credit, and may adopt rules pursuant to chapter 91.  (e) All of the provisions relating to assessments and refunds under this chapter and under section 231-23(c)(1) shall apply to the tax credit under this section.  (f) Claims for the tax credit under this section, including any amended claims, shall be filed on or before the end of the twelfth month following the taxable year for which the credit may be claimed. [L 1982, c 134, §1] Revision Note  In subsection (e), "231-23(c)(1)" substituted for "231-23(d)(1)" pursuant to §23G-15.
HI Rev Stat § 235-16 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|235. Income Tax Law|235-16 REPEALED.

 §235-16 REPEALED. L 2003, c 135, §9.
HI Rev Stat § 235-16.5 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|235. Income Tax Law|235-16.5 REPEALED.

  §235-16.5 REPEALED. L 2015, c 120, §4.
HI Rev Stat § 235-17.5 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|235. Income Tax Law|235-17.5 REPEALED.

  §235-17.5 REPEALED. L 2019, c 260, §3.
HI Rev Stat § 235-18 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|235. Income Tax Law|235-18 Deposit beverage container deposit exemption.

  §235-18 Deposit beverage container deposit exemption. This chapter shall not apply to amounts received as a deposit beverage container deposit collected under part VIII of chapter 342G. [L 2004, c 241, §1]
HI Rev Stat § 235-19 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|235. Income Tax Law|235-19 Exceptional trees; tax deduction.

  §235-19 Exceptional trees; tax deduction. (a) Subject to subsection (b), there shall be allowed as a deduction from gross income the amount, not to exceed $3,000 per exceptional tree, for amounts paid, excluding interest paid or accrued thereon, during the taxable year by an individual taxpayer for expenditures to maintain, on the taxpayer's real property, each exceptional tree that has been designated by the county arborist advisory committee under chapter 58 as an exceptional tree.  (b) No deduction shall be allowed to exceed the amount of expenditures deemed reasonably necessary by a certified arborist. No deduction shall be allowed in more than one taxable year out of every three consecutive taxable years.  (c) The director of taxation shall prepare such forms as may be necessary to claim a tax deduction under this section, may require proof of the claim for the tax deduction, including an affidavit signed by the certified arborist, and may adopt rules pursuant to chapter 91.  (d) For the purpose of this section, the term "exceptional tree" shall have the same meaning as defined in section 58-3. [L 2004, c 195, §2]
HI Rev Stat § 235-20 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|235. Income Tax Law|235-20 Comfort letters; authority to assess fees; established.

  §235-20 Comfort letters; authority to assess fees; established. The department may assess and collect a fee for the issuance of any comfort letter of the department. All fees collected under this section shall be deposited into the tax administration special fund established under section 235-20.5. [L 2004, c 215, pt of §3]
HI Rev Stat § 235-20.5 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|235. Income Tax Law|235-20.5 Tax administration special fund; established.

  §235-20.5 Tax administration special fund; established. (a) There is established a tax administration special fund, into which shall be deposited:  (1) Fees collected under sections 235-20 and 235-110.9;  (2) Revenues collected by the special enforcement section pursuant to section 231-85; provided that in each fiscal year, of the total revenues collected by the special enforcement section, all revenues in excess of $2,000,000 shall be deposited into the general fund; and  (3) Fines assessed pursuant to section 237D-4.  (b) The moneys in the fund shall be used for the following purposes:  (1) Issuing comfort letters, letter rulings, written opinions, and other guidance to taxpayers;  (2) Issuing certificates under [section] 235-110.9;  (3) Administering the operations of the special enforcement section;  (4) Funding support staff positions in the special enforcement section; and  (5) Developing, implementing, and providing taxpayer education programs, including tax publications. [L 2004, c 215, pt of §3; am L 2007, c 206, § §3, 8; am L 2009, c 134, § §5, 13(1), (3); am L 2013, c 58, §1; am L 2014, c 89, §1; am L 2015, c 204, §2; am L 2018, c 123, §1; am L 2019, c 261, §1] Note  Authorization to establish five new positions in the special enforcement section; funded pursuant to this section. L 2018, c 123, §2.
HI Rev Stat § 235-21 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|235. Income Tax Law|235-21 Definitions.

  §235-21 Definitions. As used in this part, unless the context otherwise requires:  "Business income" means income arising from transactions and activity in the regular course of the taxpayer's trade or business and includes income from tangible and intangible property if the acquisition, management, and disposition of the property constitute integral parts of the taxpayer's regular trade or business operations.  "Commercial domicile" means the principal place from which the trade or business of the taxpayer is directed or managed.  "Compensation" means wages, salaries, commissions, and any other form of remuneration paid to employees for personal services.  "Nonbusiness income" means all income other than business income.  "Public utility" has the meaning given that term in section 269-1.  "Sales" means all gross receipts of the taxpayer not allocated under sections 235-24 to 235-28.  "State" means any state of the United States, the District of Columbia, the Commonwealth of Puerto Rico, any territory or possession of the United States, and any foreign country or political subdivision thereof. [L 1967, c 33, pt of §1; HRS §235-21] Revision Note  Numeric designations deleted pursuant to §23G-15.
HI Rev Stat § 235-22 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|235. Income Tax Law|235-22 Taxpayers affected.

 §235-22 Taxpayers affected. Any taxpayer having income from business activity which is taxable both within and without this State, other than activity as a public utility or the rendering of purely personal services by an individual, shall allocate and apportion the taxpayer's net income as provided in this part. [L 1967, c 33, pt of §1; HRS §235-22; gen ch 1985]
HI Rev Stat § 235-23 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|235. Income Tax Law|235-23 Taxable in another state.

 §235-23 Taxable in another state. For purposes of allocation and apportionment of income under this part, a taxpayer is taxable in another state if:   (1) In that state the taxpayer is subject to a net income tax, a franchise tax measured by net income, a franchise tax for the privilege of doing business, or a corporate stock tax, or   (2) That state has jurisdiction to subject the taxpayer to a net income tax regardless of whether, in fact, the state does or does not. [L 1967, c 33, pt of §1; HRS §235-23; gen ch 1985]
HI Rev Stat § 235-24 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|235. Income Tax Law|235-24 Specified nonbusiness income.

 §235-24 Specified nonbusiness income. Rents and royalties from real or tangible personal property, capital gains, interest, dividends, or patent or copyright royalties, to the extent that they constitute nonbusiness income, shall be allocated as provided in sections 235-25 to 235-27. [L 1967, c 33, pt of §1; HRS §235-24]
HI Rev Stat § 235-25 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|235. Income Tax Law|235-25 Rents; royalties.

 §235-25 Rents; royalties. (a) Net rents and royalties from real property located in this State are allocable to this State.  (b) Net rents and royalties from tangible personal property are allocable to this State:  (1) If and to the extent that the property is utilized in this State, or  (2) In their entirety if the taxpayer's commercial domicile is in this State and the taxpayer is not organized under the laws of or taxable in the state in which the property is utilized.  (c) The extent of utilization of tangible personal property in a state is determined by multiplying the rents and royalties by a fraction, the numerator of which is the number of days of physical location of the property in the state during the rental or royalty period in the taxable year and the denominator of which is the number of days of physical location of the property everywhere during all rental or royalty periods in the taxable year. If the physical location of the property during the rental or royalty period is unknown or unascertainable by the taxpayer, tangible personal property is utilized in the state in which the property was located at the time the rental or royalty payer obtained possession. [L 1967, c 33, pt of §1; HRS §235-25]
HI Rev Stat § 235-26 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|235. Income Tax Law|235-26 Allocation of capital gains and losses.

 §235-26 Allocation of capital gains and losses. (a) Capital gains and losses from sales of real property located in this State are allocable to this State.  (b) Capital gains and losses from sales of tangible personal property are allocable to this State if:  (1) The property had a situs in this State at the time of the sale; or  (2) The taxpayer's commercial domicile is in this State and the taxpayer is not taxable in the state in which the property had a situs.  (c) Except in the case of the sale of a partnership interest, capital gains and losses from sales of intangible personal property are allocable to this State if the taxpayer's commercial domicile is in this State.  (d) Gain or loss from the sale of a partnership interest is allocable to this State in the ratio of the original cost of partnership tangible property in the State to the original cost of partnership tangible property everywhere, determined at the time of the sale. If more than fifty per cent of the value of a partnership's assets consists of intangibles, gain or loss from the sale of the partnership interest shall be allocated to this State in accordance with the sales factor of the partnership for its first full tax period immediately preceding its tax period during which the partnership interest was sold. [L 1967, c 33, pt of §1; HRS §235-26; am L 1989, c 19, §1]
HI Rev Stat § 235-27 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|235. Income Tax Law|235-27 Allocation of interest and dividends.

 §235-27 Allocation of interest and dividends. Interest and dividends are allocable to this State if the taxpayer's commercial domicile is in this State. [L 1967, c 33, pt of §1; HRS §235-27]
HI Rev Stat § 235-28 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|235. Income Tax Law|235-28 Allocation of patent and copyright royalties.

 §235-28 Allocation of patent and copyright royalties. (a) Patent and copyright royalties are allocable to this State:  (1) If and to the extent that the patent or copyright is utilized by the payer in this State, or  (2) If and to the extent that the patent or copyright is utilized by the payer in a state in which the taxpayer is not taxable and the taxpayer's commercial domicile is in this State.  (b) A patent is utilized in a state to the extent that it is employed in production, fabrication, manufacturing, or other processing in the state or to the extent that a patented product is produced in the state. If the basis of receipts from patent royalties does not permit allocation to states or if the accounting procedures do not reflect states of utilization, the patent is utilized in the state in which the taxpayer's commercial domicile is located.  (c) A copyright is utilized in a state to the extent that printing or other publication originates in the state. If the basis of receipts from copyright royalties does not permit allocation to states or if the accounting procedures do not reflect states of utilization, the copyright is utilized in the state in which the taxpayer's commercial domicile is located. [L 1967, c 33, pt of §1; HRS §235-28]
HI Rev Stat § 235-29 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|235. Income Tax Law|235-29 Apportionment of business income; percentage.

 §235-29 Apportionment of business income; percentage. All business income shall be apportioned to this State by multiplying the income by a fraction, the numerator of which is the property factor plus the payroll factor plus the sales factor, and the denominator of which is three. [L 1967, c 33, pt of §1; HRS §235-29]
HI Rev Stat § 235-30 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|235. Income Tax Law|235-30 Apportionment; property factor.

 §235-30 Apportionment; property factor. The property factor is a fraction, the numerator of which is the average value of the taxpayer's real and tangible personal property owned or rented and used in this State during the tax period and the denominator of which is the average value of all the taxpayer's real and tangible personal property owned or rented and used during the tax period. [L 1967, c 33, pt of §1; HRS §235-30]
HI Rev Stat § 235-31 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|235. Income Tax Law|235-31 Apportionment; property factor; owned and used property.

 §235-31 Apportionment; property factor; owned and used property. Property owned by the taxpayer is valued at its original cost. Property rented by the taxpayer is valued at eight times the net annual rental rate. Net annual rental rate is the annual rental rate paid by the taxpayer less any annual rental rate received by the taxpayer from subrentals. [L 1967, c 33, pt of §1; HRS §235-31]
HI Rev Stat § 235-32 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|235. Income Tax Law|235-32 Apportionment; property factor; average value.

 §235-32 Apportionment; property factor; average value. The average value of property shall be determined by averaging the values at the beginning and ending of the tax period but the director of taxation may require the averaging of monthly values during the tax period if reasonably required to reflect properly the average value of the taxpayer's property. [L 1967, c 33, pt of §1; HRS §235-32]
HI Rev Stat § 235-33 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|235. Income Tax Law|235-33 Apportionment; payroll factor.

  §235-33 Apportionment; payroll factor. The payroll factor is a fraction, the numerator of which is the total amount paid in this State during the tax period by the taxpayer for compensation, and the denominator of which is the total compensation paid everywhere during the tax period. [L 1967, c 33, pt of §1; HRS §235-33]
HI Rev Stat § 235-34 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|235. Income Tax Law|235-34 Compensation; where paid.

  §235-34 Compensation; where paid. Compensation is paid in this State if:  (1) The individual's service is performed entirely within the State;  (2) The individual's service is performed both within and without the State, but the service performed without the State is incidental to the individual's service within the State; or  (3) Some of the service is performed in the State and:  (A) The base of operations or, if there is no base of operations, the place from which the service is directed or controlled is in the State; or  (B) The base of operations or the place from which the service is directed or controlled is not in any state in which some part of the service is performed, but the individual's residence is in this State. [L 1967, c 33, pt of §1; HRS §235-34; am L 2017, c 12, §41]
HI Rev Stat § 235-35 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|235. Income Tax Law|235-35 Apportionment; sales factor.

 §235-35 Apportionment; sales factor. The sales factor is a fraction, the numerator of which is the total sales of the taxpayer in this State during the tax period, and the denominator of which is the total sales of the taxpayer everywhere during the tax period. [L 1967, c 33, pt of §1; HRS §235-35]
HI Rev Stat § 235-36 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|235. Income Tax Law|235-36 Apportionment; sales factor; tangible personalty.

  §235-36 Apportionment; sales factor; tangible personalty. Sales of tangible personal property are in this State if:  (1) The property is delivered or shipped to a purchaser, other than the United States government, within this State regardless of the f.o.b. point or other conditions of the sale; or  (2) The property is shipped from an office, store, warehouse, factory, or other place of storage in this State and the:  (A) Purchaser is the United States government; or  (B) Taxpayer is not taxable in the state of the purchaser. [L 1967, c 33, pt of §1; HRS §235-36; am L 2017, c 12, §42]
HI Rev Stat § 235-37 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|235. Income Tax Law|235-37 Apportionment; sales factor; nontangible personalty.

 §235-37 Apportionment; sales factor; nontangible personalty. Sales, other than sales of tangible personal property, are in this State:  (1) In the case of intangible property, to the extent the intangible property is used in this State; or  (2) In the case of a service, to the extent the service is used or consumed in this State. [L 1967, c 33, pt of §1; HRS §235-37; am L 2019, c 96, §2] Note  The 2019 amendment applies to taxable years beginning after December 31, 2019. L 2019, c 96, §4.
HI Rev Stat § 235-38 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|235. Income Tax Law|235-38 Equitable adjustment of formula.

 §235-38 Equitable adjustment of formula. If the allocation and apportionment provisions of this part do not fairly represent the extent of the taxpayer's business activity in this State, the taxpayer may petition for or the director of taxation may require, in respect to all or any part of the taxpayer's business activity, if reasonable:  (1) Separate accounting;  (2) The exclusion of any one or more of the factors;  (3) The inclusion of one or more additional factors which will fairly represent the taxpayer's business activity in this State; or  (4) The employment of any other method to effectuate an equitable allocation and apportionment of the taxpayer's income. [L 1967, c 33, pt of §1; HRS §235-38]
HI Rev Stat § 235-38.5 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|235. Income Tax Law|235-38.5 Application.

  §235-38.5 Application. It is the intent of the legislature that in administering this chapter, this part, and sections 235-4 and 235-5 or as a member of or administering the multistate tax compact under chapter 255 the department of taxation shall not use or allow the use of the worldwide method of unitary taxation upheld in Container Corporation of America v. The Franchise Tax Board, 463 U.S. 159. It is the intent of the legislature that the department of taxation shall continue to apply this chapter, part, sections 235-4 and 235-5, and chapter 255 as they were applied before the above case was decided. [L 1984, c 53, §2]
HI Rev Stat § 235-39 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|235. Income Tax Law|235-39 Citation of part.

 §235-39 Citation of part. This part may be cited as the "Uniform Division of Income for Tax Purposes Act". [L 1967, c 33, pt of §1; HRS §235-39]