reglab/housing_qa huggingface dataset:
HI Rev Stat § 232-24 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|232. Tax Appeals|232-24 Taxes paid pending appeal.

 §232-24 Taxes paid pending appeal. (a) The tax paid upon the amount of any assessment, actually in dispute and in excess of that admitted by the taxpayer, and covered by an appeal to the tax appeal court duly taken, shall, pending the final determination of the appeal, be paid by the director of finance into the "litigated claims fund". If the final determination is in whole or in part in favor of the appealing taxpayer, the director of finance shall repay to the taxpayer out of the fund, or if investment of the fund should result in a deficit therein, out of the general fund of the State, the amount of the tax paid upon the amount held by the court to have been excessive or nontaxable, together with, from the date of each payment into the litigated claims fund, the interest to be paid from the general fund of the State. For purposes of this section, the rate of interest shall be computed by reference to section 6621(a), with respect to interest rate determination, of the Internal Revenue Code of 1986, as of January 1, 2010. The balance, if any, of the payment made by the appealing taxpayer, or the whole of the payment, in case the decision is wholly in favor of the assessor, shall, upon the final determination become a realization under the tax law concerned.  (b) In a case of an appeal to the taxation board of review, the tax paid, if any, upon the amount of the assessment actually in dispute and in excess of that admitted by the taxpayer, shall, during the pendency of the appeal and until and unless an appeal is taken to the tax appeal court, be held by the director of finance in a special deposit. In the event of final determination of the appeal in the taxation board of review, the director of finance shall repay to the appealing taxpayer out of the deposit the amount of the tax paid upon the amount held by the board to have been excessive or nontaxable, if any, the balance, if any, or the whole of the deposit, in case the decision is wholly in favor of the assessor, to become a realization under the tax law concerned. [L 1932 2d, c 40, pt of §64; RL 1935, pt of §1958; RL 1945, §5219; am L 1951, c 224, §2; am L 1953, c 125, §5; RL 1955, §116-21; am L Sp 1959 2d, c 1, §14; am L 1963, c 114, §1; am L 1967, c 134, §3; HRS §232-24; gen ch 1985; am L 2000, c 199, §1; am L 2010, c 112, §3; am L 2021, c 118, §15] Case Notes  Taxpayer who successfully appeals to board of review entitled to earnings on taxes paid but not interest. 56 H. 655, 547 P.2d 581 (1976).
HI Rev Stat § 232-25 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|232. Tax Appeals|232-25 Amendment of assessment list to conform to decision.

 §232-25 Amendment of assessment list to conform to decision. The assessor shall alter or amend the assessment and the assessment list in conformity with the decision or judgment of the last board or court to which an appeal may have been taken. [L 1932 2d, c 40, §56; RL 1935, §1954; am L 1939, c 208, §14; RL 1945, §5220; RL 1955, §116-22; HRS §232-25]
HI Rev Stat § 232E-1 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|232E. Tax Review Commission|232E-1 Establishment of the commission.

  §232E-1 Establishment of the commission. There shall be a tax review commission, hereinafter called the commission. The commission shall consist of seven members who shall be appointed by the governor with the advice and consent of the senate and shall be in the department of taxation for administrative purposes. The commission shall elect its chairperson from one of its members. The members shall receive no compensation for their services, but shall be reimbursed for actual expenses incurred in the performance of their duties.  The commission may enter into contracts with consultants and engage employees necessary to perform its duties without regard to chapter 76. Departments of the state government shall make available to the commission such data and facilities as are necessary for it to perform its duties. [L 1979, c 218, pt of §2; am L 2002, c 148, §22]
HI Rev Stat § 232E-2 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|232E. Tax Review Commission|232E-2 Term.

 §232E-2 Term. A commission shall be appointed on or before July 1, 1980, and a new commission shall be appointed on or before July 1 every five years thereafter; provided that if any vacancy occurs in the membership of a commission prior to the completion of its duties or dissolution, the governor shall appoint a replacement member in accordance with sections 232E-1 and 26-34. The commission shall meet from time to time as necessary to execute its duties. The commission shall dissolve upon the adjournment sine die of the legislature to which it submits the evaluation and recommendations required by section 232E-3. [L 1979, c 218, pt of §2; am L 1983, c 212, §1; am L 1989, c 21, §1]
HI Rev Stat § 232E-3 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|232E. Tax Review Commission|232E-3 Duties.

 §232E-3 Duties. The commission shall conduct a systematic review of the State's tax structure, using such standards as equity and efficiency. Thirty days prior to the convening of the second regular session of the legislature after the members of the commission have been appointed, the commission shall submit to the legislature an evaluation of the State's tax structure and recommend revenue and tax policy, except that:  (1) For the commission appointed on or before July 1, 1980, or the replacement commission intended to function prior to the appointment of a new commission on or before July 1, 1985, the commission shall submit the required evaluation and recommendations to the legislature thirty days prior to the convening of the regular session of 1985;  (2) For the commission appointed on or before July 1, 2010, or the successor commission intended to function prior to the appointment of a new commission on or before July 1, 2015, the commission shall submit the required evaluation and recommendations to the legislature thirty days prior to the convening of the regular session of 2013; and  (3) For the commission appointed on or before July 1, 2015, or the successor commission intended to function prior to the appointment of a new commission on or before July 1, 2020, the commission shall submit the required evaluation and recommendations to the legislature thirty days prior to the convening of the regular session of 2018. [L 1979, c 218, pt of §2; am L 1983, c 212, §2; am L 2012, c 181, §1; am L 2016, c 222, §1]
HI Rev Stat § 233-1 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|233. Tax Classification of Certain Business Relationships|233-1 Certain relationship deemed as that of employer-employee.

 §233-1 Certain relationship deemed as that of employer-employee. Whenever a person, firm, corporation, or the like, shall engage or continue in this State in the business of selling tangible personal property, and shall cause such property to be distributed to, by, or through representatives, distributors, dealers, salespersons, peddlers, canvassers, carriers, truckers, or the like, the department of taxation may adopt, in the manner provided by law, one or more rules or regulations providing that for the purposes of the tax laws administered by the department the group, class, or category of persons or business described therein (to be determined by the department as may be appropriate for the purposes of the particular rule or regulation) shall, irrespective of whether the relationship or class of business otherwise would be deemed that of seller and buyer, principal and agent, or master and servant, be deemed to be that of employer and employee; provided that no rule or regulation adopted under this section shall apply to any group, class, or category of persons or business as to which the department shall determine, or it shall be shown:   (1) That the potential employee has been and will continue to be free from control or direction over the performance of the business or services undertaken by the potential employee, and also   (2) That the business or services are performed outside of all the places of business of the potential employer, and also   (3) That the potential employee is customarily engaged in an independently established trade, occupation, or business of the same nature as that involved in the business or services in which the potential employee is engaged or which the potential employee has undertaken for, with, or at the behest of the potential employer.   As used in paragraphs (1), (2), and (3) "potential employee" means the person who by such rule or regulation would be classed as an employee, and "potential employer" means the person, firm, corporation, or the like, who by such rule or regulation would be classed as the employer. [L 1955, c 195, §1; ree L 1959, c 277, §5(a); am L Sp 1959 2d, c 1, §16; Supp, §117A-1; HRS §233-1; gen ch 1985, 1993] Cross References  Rules, see chapter 91.
HI Rev Stat § 233-2 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|233. Tax Classification of Certain Business Relationships|233-2 Same: application of taxes.

  §233-2 Same: application of taxes. In the event of the adoption of a rule or regulation pursuant to section 233-1:  (1) The person, firm, corporation, or the like, who is the subject of the rule or regulation and thereafter engages or continues in the business of selling tangible personal property shall be:  (A) Deemed to be selling the property to the persons or entities who would be the buyers if, in fact, the representatives, distributors, dealers, salespersons, peddlers, canvassers, carriers, truckers, or the like were employees;  (B) Deemed to be the employer of the persons classed by the rule or regulation as employees; and  (C) Subject to all of the liabilities, duties, and obligations of the sellers and employers under the tax laws administered by the department of taxation;  (2) The persons so classed as employees shall:  (A) Not be deemed to be buying the property or reselling the property;  (B) Be deemed to be the employees of the person so deemed an employer; and  (C) Be subject to all of the liabilities, duties, and obligations of employees, under the tax laws administered by the department; and  (3) The rule or regulation of the department shall:  (A) Provide for the collection, in lieu of withholding, of taxes levied upon the persons so classed as employees in cases in which the persons themselves retain, from receipts handled by them, their fees, charges, commissions, markups, percentages, or other remuneration;  (B) Designate the fees, charges, commissions, markups, percentages, or other remuneration constituting the taxable compensation of the persons classed as employees; and  (C) Contain other provisions that may be necessary or proper to effectuate this chapter. [L 1955, c 195, §2; ree L 1959, c 277, §5(a); am L Sp 1959 2d, c 1, §16; Supp, §117A-2; HRS §233-2; gen ch 1993; am L 2017, c 12, §38]
HI Rev Stat § 233-3 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|233. Tax Classification of Certain Business Relationships|233-3 Selling personal property, defined.

 §233-3 Selling personal property, defined. As used in this chapter "the business of selling tangible personal property" includes both business classed as such under chapter 237 and also the rendering of a service which involves the consumption or use of tangible personal property furnished by the "potential employer" referred to in section 233-1. [L 1959, c 277, §5(b); Supp, §117A-3; HRS §233-3]
HI Rev Stat § 235-2.35 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|235. Income Tax Law|235-2.35 Operation of certain Internal Revenue Code provisions not operative under section 235-2.3.

  §235-2.35 Operation of certain Internal Revenue Code provisions not operative under section 235-2.3. The following sections of the federal Internal Revenue Code of 1986, as amended, shall be operative for purposes of this chapter:  (1) Section 6038D (with respect to information with respect to foreign financial assets). With respect to persons required to report information under this section, section 6662(j) (with respect to imposition of accuracy-related penalties on underpayments) and section 6501(e)(1)(A)(ii) (with respect to limitations on assessment and collection) shall also be operative for purposes of this chapter and shall be applied consistently with the correlating provisions of sections 231-36.6 and 235-111;  (2) Section 6045B (with respect to returns relating to actions affecting basis in securities); and  (3) Section 6050W (with respect to returns relating to payments made in settlement of payment card and third party network transactions). [L 2010, c 112, §2; am L 2011, c 43, §5 and c 91, §3; am L 2012, c 179, §3]
HI Rev Stat § 235-4.2 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|235. Income Tax Law|235-4.2 Persons lacking physical presence in the State; nexus presumptions.

  §235-4.2 Persons lacking physical presence in the State; nexus presumptions. A person that lacks physical presence in the State is presumed to be systematically and regularly engaging in business in the State and taxable under this chapter if, during the current or preceding calendar year:  (1) The person engages in two hundred or more business transactions with persons within the State; or  (2) The sum of the value of the person's gross income attributable to sources in this State equals or exceeds $100,000 or for a person that does business within and without the State the numerator of the person's sales factor for the State equals or exceeds $100,000. [L 2019, c 221, §1] Note  Section applies to taxable years beginning after December 31, 2019. L 2019, c 221, §3.
HI Rev Stat § 235-4.3 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|235. Income Tax Law|235-4.3 REPEALED.

  §235-4.3 REPEALED. L 1999, c 253, §5.
HI Rev Stat § 235-4.5 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|235. Income Tax Law|235-4.5 Taxation of trusts, beneficiaries; credit.

 §235-4.5 Taxation of trusts, beneficiaries; credit. (a) There shall be excluded from gross income any intangible income, such as dividends and interest, earned by a trust sited in this State to the extent that, during the taxable year of the trust, the beneficial interest in the trust shall be held by a beneficiary or beneficiaries residing outside this State. This exclusion shall not apply to income received from real property held in a land trust formed under chapter 558.  (b) If a trust sited in this State owns one hundred per cent of the stock of a foreign corporation which does not engage in an active trade or business but acts solely as a holding company receiving intangible income, such as dividends and interest, the intangible income of the foreign corporation shall be excluded from gross income for Hawaii income tax purposes but only to the extent that the income of the trust beneficiaries is excluded from taxation under subsection (a). As used in this section, foreign corporation means a corporation not created or organized in the United States or under the laws of the United States, Hawaii, or any other state.  (c) Any resident beneficiary of a trust with a situs in another state may claim a credit for income taxes paid by the trust to the other state on any income received which is attributable to assets other than intangibles. [L 1985, c 283, §1; am L 1988, c 33, §1]
HI Rev Stat § 235-5.6 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|235. Income Tax Law|235-5.6 REPEALED.

  §235-5.6 REPEALED. L 2021, c 117, §31.
HI Rev Stat § 235-6 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|235. Income Tax Law|235-6 Foreign manufacturing corporation; warehousing of products.

 §235-6 Foreign manufacturing corporation; warehousing of products. (a) For the purposes of sections 235-21 to 235-39, a foreign corporation engaged in the business of manufacturing without the State, having its manufactured products warehoused in this State by another person who is engaged in the business of warehousing in this State and whose compensation for providing the warehousing is included in the measure of the tax imposed by chapter 237 or 239, shall not be deemed to be carrying on a trade or business in this State if all of the following requirements are met:  (1) Every delivery of sale of such products so warehoused is made at the warehouse to fill an order for such property procured by a representative (as defined in subsection (b)) from a seller licensed under chapter 237 and purchasing such property for purposes of resale;  (2) Every order so procured was made subject to acceptance and was accepted by the corporation at an office located out of this State;  (3) No collection for the payment of the products delivered as described in paragraph (1) is made in this State by any of its employees or agents or by any representative; and  (4) Except as provided in this section, it is not carrying on a trade or business in this State within the meaning of sections 235-21 to 235-39.  (b) "Representative" means a salesperson, commission agent, broker, or other person who is authorized or employed as an independent contractor and not as an employee by the foreign manufacturing corporation described in subsection (a) to assist the manufacturer in selling its products in this State, by procuring orders for such sale, and who carries on such activities in this State (it being immaterial whether such activities are regular or intermittent), but whose functions and authority do not include the accepting of orders for, or the making of deliveries of, or the collecting of payment for deliveries of such products. [L 1963, c 70, §1; Supp, §121-4.1; HRS §235-6; am L 1992, c 134, §1; gen ch 1993]
HI Rev Stat § 235-7.3 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|235. Income Tax Law|235-7.3 Royalties derived from patents, copyrights, or trade secrets excluded from gross income.

  §235-7.3 Royalties derived from patents, copyrights, or trade secrets excluded from gross income. (a) In addition to the exclusions in section 235-7, there shall be excluded from gross income, adjusted gross income, and taxable income, amounts received by an individual or a qualified high technology business as royalties and other income derived from any patents, copyrights, and trade secrets:  (1) Owned by the individual or qualified high technology business; and  (2) Developed and arising out of a qualified high technology business.  (b) With respect to performing arts products, this exclusion shall extend to:  (1) The authors of performing arts products, or any parts thereof, without regard to the application of the work-for-hire doctrine under United States copyright law;  (2) The authors of performing arts products, or any parts thereof, under the work-for-hire doctrine under United States copyright law; and  (3) The assignors, licensors, and licensees of any copyright rights in performing arts products, or any parts thereof.  (c) For the purposes of this section:  "Performing arts products" means:  (1) Audio files, video files, audiovideo files, computer animation, and other entertainment products perceived by or through the operation of a computer; and  (2) Commercial television and film products for sale or license, and reuse or residual fee payments from these products.  "Qualified high technology business" means a business that conducts more than fifty per cent of its activities in qualified research.  "Qualified research" means:  (1) The same as in section 41(d) of the Internal Revenue Code;  (2) The development and design of computer software for ultimate commercial sale, lease, license or to be otherwise marketed, for economic consideration. With respect to the software's development and design, the business shall have substantial control and retain substantial rights to the resulting intellectual property;  (3) Biotechnology;  (4) Performing arts products;  (5) Sensor and optic technologies;  (6) Ocean sciences;  (7) Astronomy; or  (8) Nonfossil fuel energy-related technology. [L 1999, c 178, §22; am L 2000, c 297, §6; am L 2001, c 221, §7; am L 2004, c 215, §6]
HI Rev Stat § 235-8 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|235. Income Tax Law|235-8 REPEALED.

 §235-8 REPEALED. L 1987, c 239, §1(9).
HI Rev Stat § 235-9 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|235. Income Tax Law|235-9 Exemptions; generally.

 §235-9 Exemptions; generally. Except as provided in sections 235-61 to 235-67 relating to withholding and collection of tax at source, and section 235-2.4 relating to "unrelated business taxable income", the following persons and organizations shall not be taxable under this chapter: banks, building and loan associations, financial services loan companies, financial corporations, small business investment companies, trust companies, mortgage loan companies, financial holding companies, subsidiaries of financial holding companies as defined in chapter 241, and development companies taxable under chapter 241; insurance companies, agricultural cooperative associations, and fish marketing associations exclusively taxable under other laws; and persons engaged in the business of motion picture and television film production as defined by the director of taxation. [L Sp 1957, c 1, pt of §2; am L 1965, c 224, §4; Supp, §121-6; HRS §235-9; am L 1976, c 156, §7 and c 203, §4; am L 1979, c 62, §2(8); am L 1982, c 92, §4; gen ch 1985; am L 1987, c 239, §1(10); am L 1989, c 266, §3; am L 1992, c 106, §2; am L 1997, c 107, §2] Attorney General Opinions  Definitions of "marriage" and "spouse" under the federal Defense of Marriage Act, Pub. L. No. 104-199, 110 Stat. 2419, may preclude civil union partners of the same gender under the State's Civil Union Act from filing jointly for federal income tax purposes, but they do not preclude civil union partners from filing joint tax returns for Hawaii income tax purposes. Att. Gen. Op. 11-2. Case Notes  Exempting particular classes from income taxes does not render law objectionable on grounds of inequality. 35 H. 855 (1941), aff'd 130 F.2d 786 (1942).  Exemption is grant of immunity where otherwise liable to assessment. 35 H. 855 (1941), aff'd 130 F.2d 786 (1942).  Claims for exemption strictly construed. 36 H. 340 (1943).
HI Rev Stat § 235-9.5 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|235. Income Tax Law|235-9.5 Stock options from qualified high technology businesses excluded from taxation.

 §235-9.5 Stock options from qualified high technology businesses excluded from taxation. (a) Notwithstanding any law to the contrary, all income earned and proceeds derived from stock options or stock, including stock issued through the exercise of stock options or warrants, from a qualified high technology business or from a holding company of a qualified high technology business by an employee, officer, or director of the qualified high technology business, or investor who qualifies for the credit under section 235-110.9, that would otherwise be taxed as ordinary income or as capital gains to those persons shall be excluded from taxation under this chapter.  Similar provisions shall apply to options to acquire equity interests and to equity interests themselves with regard to entities other than corporations.  (b) For the purposes of this section:  "Holding company of a qualified high technology business" means any business entity that possesses:  (1) At least eighty per cent of the total voting power of the stock or other interest; and  (2) At least eighty per cent of the total value of the stock or other interest; in the qualified high technology business.  "Income earned and proceeds derived from stock options or stock" includes income from:  (1) Dividends from stock or stock received through the exercise of stock options or warrants;  (2) The receipt or the exercise of stock options or warrants; or  (3) The sale of stock options or stock, including stock issued through the exercise of stock options or warrants.  "Qualified high technology business" means the same as defined in section 235-7.3. [L 1999, c 178, §20; am L 2000, c 297, §7; am L 2001, c 221, §8]