reglab/housing_qa huggingface dataset:
HI Rev Stat § 235-93.4 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|235. Income Tax Law|235-93.4 Effect of civil union.

  §235-93.4 Effect of civil union. All provisions of the Internal Revenue Code referred to in this chapter that apply to a husband and wife, spouses, or person in a legal marital relationship shall be deemed to apply in this chapter to partners in a civil union with the same force and effect as if they were "husband and wife", "spouses", or other terms that describe persons in a legal marital relationship. [L 2011, c 1, §4] Attorney General Opinions  Civil union partners have all the same rights, benefits, protections, and responsibilities under the law as married couples who are of the opposite gender; civil union partners have the same tax filing status options as married couples who are of the opposite gender for Hawaii income tax purposes for taxable years beginning after December 31, 2011. Att. Gen. Op. 11-2.  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.
HI Rev Stat § 235-93.5 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|235. Income Tax Law|235-93.5 REPEALED.

  §235-93.5 REPEALED. L 1999, c 198, §3.
HI Rev Stat § 235-94 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|235. Income Tax Law|235-94 Returns by agent, guardian, etc.; liability of fiduciaries.

 §235-94 Returns by agent, guardian, etc.; liability of fiduciaries. (a) Returns of decedents. If an individual is deceased, the return of the individual required under section 235-92 shall be made by the individual's personal representative or other person charged with the care of property of the decedent.   (b) Persons under a disability. If an individual is unable to make a return required under section 235-92 or 235-97, the return of the individual shall be made by a duly authorized agent, the individual's committee, guardian, fiduciary, or other person charged with the care of the person or property of the individual. The preceding sentence shall not apply in the case of a receiver appointed by authority of law in possession of only a part of the property of an individual.   (c) Receivers, trustees, and assignees for corporations. In a case where a receiver, trustee in bankruptcy, or assignee, by order of a court of competent jurisdiction, by operation of law, or otherwise, has possession of or holds title to all or substantially all the property or business of a corporation, whether or not the property or business is being operated, such receiver, trustee, or assignee shall make the return of income for the corporation in the same manner and form as corporations are required to make such returns.   (d) Returns of estates and trusts. Returns of an estate or a trust shall be made by the fiduciary thereof.   (e) Joint fiduciaries. Under such regulations as the department of taxation may prescribe, a return made by one of two or more joint fiduciaries shall be sufficient compliance with the requirement of this section. A return made pursuant to this subsection shall contain a statement that the fiduciary has sufficient knowledge of the affairs of the person for whom the return is made to enable the fiduciary to make the return, and the return is, to the best of the fiduciary's knowledge and belief, true and correct.   (f) Liability of fiduciaries. A tax imposed upon a fiduciary shall be a charge upon the property held by the fiduciary in that capacity. [L Sp 1957, c 1, pt of §2; am L Sp 1959 2d, c 1, §16; Supp, §121-28; HRS §235-94; am L 1976, c 200, pt of §1; gen ch 1985]
HI Rev Stat § 235-94.5 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|235. Income Tax Law|235-94.5 REPEALED.

  §235-94.5 REPEALED. L 1990, c 16, §4.
HI Rev Stat § 235-95 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|235. Income Tax Law|235-95 Partnership returns.

 §235-95 Partnership returns. Every partnership shall make a return for each taxable year upon forms prescribed by the department of taxation, itemizing its gross income and allowable deductions and including the names and addresses of the persons who would be entitled to share in the income if distributed and the amount of each distributive share. The return shall be authenticated by the signature of any one of the partners, under the penalties provided by section 231-36, and the fact that a partner's name is signed on the return shall be prima facie evidence that such partner is authorized to sign the return on behalf of the partnership. All provisions of this chapter relating to returns shall be applicable to partnership returns except as specifically otherwise stated in this section. [L Sp 1957, c 1, pt of §2; am L Sp 1959 2d, c 1, §16; Supp, §121-29; HRS §235-95; am L 1995, c 92, §9]
HI Rev Stat § 235-96 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|235. Income Tax Law|235-96 Returns by persons making payments.

 §235-96 Returns by persons making payments. By duly promulgated regulations the department of taxation may require that any individual, partnership, corporation, joint stock company, association, insurance company, or other person, being a resident or having a place of business in this State, in whatever capacity acting, including lessees or mortgagors of real and personal property, fiduciaries, employers, and all officers and employees of the State or of any political subdivision thereof, having the control, receipt, custody, disposal, or payment of any annuity or interest on deposits or funds held in trust, including taxable income from endowment policies, other interest (except interest coupons payable to bearer), dividends, wages, rentals, royalties, premiums, or other emoluments, gains, profits, and income, paid or payable during any year to any person, shall, on such date or dates as the department shall from time to time designate, make a return to the department furnishing the information required by the regulations. [L Sp 1957, c 1, pt of §2; am L Sp 1959 2d, c 1, §16; Supp, §121-30; HRS §235-96]
HI Rev Stat § 235-96.5 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|235. Income Tax Law|235-96.5 Returns relating to unemployment.

  §235-96.5 Returns relating to unemployment. (a) The state department of labor and industrial relations shall submit a return to the department of taxation according to the forms or rules prescribed by the director of taxation setting forth the aggregate amounts of payments of unemployment compensation and the name and address of the individual to whom paid under chapters 383 to 385.   (b) The department of labor and industrial relations shall furnish to each individual whose name is set forth in such return a written statement showing:   (1) The name and address of the department of labor and industrial relations; and   (2) The aggregate amount of payments to the individual as shown on such return.  The written statement required by this subsection shall be furnished to the individual on or before January 31 of the year following the calendar year for which the return under subsection (a) was made. No statement shall be required to be furnished to any individual under this subsection if the aggregate amount of payments to such individual shown on the return made under subsection (a) is less than $10. [L 1979, c 62, §2(4)]
HI Rev Stat § 235-98 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|235. Income Tax Law|235-98 Returns; form, verification and authentication, time of filing.

 §235-98 Returns; form, verification and authentication, time of filing. Returns shall be in such form as the department of taxation may prescribe from time to time and shall be verified by written declarations that the statements therein made are subject to the penalties prescribed in section 231-36. Corporate returns shall be authenticated by the signature of the president, vice president, treasurer, assistant treasurer, chief accounting officer, or any other officer duly authorized so to act, under the penalties prescribed by section 231-36. The fact that an individual's name is signed on the corporation return shall be prima facie evidence that the individual is authorized to sign the return on behalf of the corporation.  The department may grant a reasonable extension of time for filing returns under such rules as it shall prescribe. Except as otherwise provided by statute for cases in which exceptional circumstances require additional time, including cases of persons who are outside the United States, no extension of time for filing returns shall be for more than six months in order to expedite the timely determination of tax liability and the timely remission of taxes. [L Sp 1957, c 1, pt of §2; am L Sp 1959 2d, c 1, §16; Supp, §121-32; HRS §235-98; am L 1995, c 92, §10; am L 2003, c 14, §2]
HI Rev Stat § 235-99 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|235. Income Tax Law|235-99 Returns; place for filing.

 §235-99 Returns; place for filing. Returns shall be filed in the form and manner prescribed by the department. [L Sp 1957, c 1, pt of §2; Supp, §121-33; am L 1967, c 37, §1; HRS §235-99; am L 2021, c 117, §9]
HI Rev Stat § 235-100 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|235. Income Tax Law|235-100 Persons in military service.

 §235-100 Persons in military service. The collection from any person in the military service of any tax on the income of such person, whether falling due prior to or during the person's period of military service (which term, as used in this section, shall have the same meaning as in the Soldiers' and Sailors' Civil Relief Act of 1940, as amended), shall be deferred for a period extending not more than six months after the termination of the person's period of military service if such person's ability to pay such tax is materially impaired by reason of such service. No interest on any amount of tax, collection of which is deferred for any period under this section, and no penalty for nonpayment of such amount during such period, shall accrue for such period of deferment by reason of such nonpayment. The running of any statute of limitations against the collection of such tax by distraint or otherwise shall be suspended for the period of military service of any individual the collection of whose tax is deferred under this section, and for an additional period of nine months beginning with the day following the period of military service. [L Sp 1957, c 1, pt of §2; Supp, §121-34; HRS §235-100; gen ch 1985] Cross References  Civil relief for state military force, see §657D-43.
HI Rev Stat § 235-100.5 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|235. Income Tax Law|235-100.5 Abatement of income taxes of members of armed forces on death.

  §235-100.5 Abatement of income taxes of members of armed forces on death. Section 692 (with respect to income taxes of members of armed forces on death) of the Internal Revenue Code shall be operative for the purposes of this chapter and the department shall have the authority to abate income taxes as provided in section 692.  For the purposes of this section "member of the Armed Forces of the United States" shall have the same meaning as provided by section 7701(a)(15) of the Internal Revenue Code. [L 1991, c 208, §3]
HI Rev Stat § 235-101 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|235. Income Tax Law|235-101 Federal returns and assessments, when copies are required.

 §235-101 Federal returns and assessments, when copies are required. (a) In prescribing the form of return the department of taxation may require that a person who is required to file a federal income tax return include in the person's return a reconciliation of the return with the person's federal return, or that the person furnish with the return and as a part thereof a copy of the federal return.  (b) It shall be the duty of every person who is required by section 235-92 to make a return, to report to the department, as to any taxable year governed by this chapter, if:  (1) The amount of taxable income as returned to the United States is changed, corrected, or adjusted by an officer of the United States or other competent authority;  (2) A change in taxable income results from a renegotiation of a contract with the United States or a subcontract thereunder;  (3) A recomputation of the income tax imposed by the United States under the Internal Revenue Code results from any cause; or  (4) An amended income tax return is made to the United States. The report shall be made within ninety days after the change, correction, adjustment, or recomputation is finally determined or the amended return is filed, as the case may be. The report required by this subsection shall be made in the form of an amendment of the person's return filed under this chapter. The amended return shall be accompanied by a copy of the document issued by the United States under paragraphs (1) to (3). The statutory period for the assessment of any deficiency or the determination of any refund attributable to this report shall not expire before the expiration of one year from the date the department is notified by the taxpayer or the Internal Revenue Service, whichever is earlier, of the report in writing. Before the expiration of this one-year period, the department and the taxpayer may agree in writing to the extension of this period. The period so agreed upon may be further extended by subsequent agreements in writing made before the expiration of the period previously agreed upon.  (c) Whenever, in the opinion of the department, it is necessary to examine any federal income tax return of any taxpayer or any determination, assessment, or report related thereto, the department may compel the taxpayer to produce for inspection a copy of any federal return, copies of all statements and schedules in support thereof, and copies of all determinations, assessments, and reports related thereto. [L Sp 1957, c 1, pt of §2; am L Sp 1959 2d, c 1, §16; Supp, §121-35; HRS §235-101; am L 1978, c 173, §2(18); gen ch 1985; am L 1989, c 18, §1; am L 1993, c 31, §1; am L 2017, c 12, §45]
HI Rev Stat § 235-102 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|235. Income Tax Law|235-102 Records and special returns.

 §235-102 Records and special returns. (a) Records. Every person liable to any tax imposed by this chapter or for the collection or deduction thereof at source, shall keep full, complete, regular, and accurate books of account in which all the person's transactions shall be entered in regular order; provided that the director of taxation may, by regulation, provide for the keeping of simpler accounts in cases where, by reason of the smallness of the income or otherwise, undue hardship or expense will be caused by the keeping of full books of account. All books of account required to be kept by this chapter shall be preserved for a period of three years, except that the director may, in writing, consent to their destruction within such period or may require that they be kept longer.   (b) Special returns and statements. Whenever it is necessary, in the judgment of the director, the director may require any taxpayer, or person liable for the collection or deduction of tax at source, by notice served upon the taxpayer or other person, to make such returns or render such signed statements as the director deems sufficient to show whether or not the taxpayer or other person is liable under this chapter. [L Sp 1957, c 1, pt of §2; am L Sp 1959 2d, c 1, §16; am L 1963, c 45, §4(a); Supp, §121-36; HRS §235-102; am L 1969, c 274, §1; gen ch 1985] Case Notes  Cited: 33 H. 766 (1936).
HI Rev Stat § 235-102.6 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|235. Income Tax Law|235-102.6 Refund splitting.

  §235-102.6 Refund splitting. (a) Any individual taxpayer required to make a return under this chapter shall be entitled to direct the deposit of an income tax refund into a maximum of three checking or savings accounts at a financial institution; provided that a taxpayer designating the direct deposit shall have electronically filed the taxpayer's return for federal and state income taxes and made a similar direct deposit electronic designation to the same checking or savings accounts on the electronic return.  (b) The department of taxation shall be authorized to modify and revise its returns and computer systems to carry out the purposes of this section. [L 2008, c 202, §2]
HI Rev Stat § 235-103 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|235. Income Tax Law|235-103 REPEALED.

 §235-103 REPEALED. L 2019, c 17, §2. Note  The repeal of this section applies to taxable years beginning after December 31, 2018. L 2019, c 17, §4.
HI Rev Stat § 235-104 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|235. Income Tax Law|235-104 Penalties.

 §235-104 Penalties. Penalties and interest shall be added to and become part of the tax, when and as provided by sections 231-39 and 235-97. The penalties and interest provided by section 231-39 shall apply to employers as well as taxpayers. [L Sp 1957, c 1, pt of §2; Supp, §121-38; HRS §235-104] Case Notes  When penalty applied. 33 H. 766 (1936).
HI Rev Stat § 235-105 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|235. Income Tax Law|235-105 Failure to keep records, render returns, or make reports by responsible persons.

 §235-105 Failure to keep records, render returns, or make reports by responsible persons. The penalties provided by sections 231-34, 231-35, and 231-36 shall apply to any person, whether acting as principal, agent, officer, or director for oneself, itself, or another person and shall apply to each single violation. These penalties shall be in addition to other penalties provided by law. [L Sp 1957, c 1, pt of §2; am L Sp 1959 2d, c 1, §16; Supp, §121-39; HRS §235-105; gen ch 1985; am L 1995, c 92, §11]
HI Rev Stat § 235-106 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|235. Income Tax Law|235-106 REPEALED.

  §235-106 REPEALED. L 1995, c 92, §23.
HI Rev Stat § 235-107 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|235. Income Tax Law|235-107 Procedure upon failure to file return.

 §235-107 Procedure upon failure to file return. If any taxpayer or employer liable to make and file a return under this chapter fails, neglects, or refuses to make and file a return as required within the time prescribed, or declines to authenticate a return if made, the department of taxation shall make a return for the taxpayer or employer from the best information obtainable and shall levy and assess against the taxpayer or employer the tax upon the amount of taxable income, or the tax required to be withheld from wages and paid over, as shown by such return, to which shall be added the penalties and interest provided by section 231-39. The assessment shall be presumed to be correct until and unless, upon an appeal duly taken as provided in this chapter, the contrary shall be clearly proved by the taxpayer or employer and the burden of proof upon appeal shall be upon the taxpayer or employer to disprove the correctness of the assessment. Notice of the assessment shall be given, and an appeal therefrom may be taken, in the manner and within the time provided in section 235-108(b) and section 235-114. [L Sp 1957, c 1, pt of §2; am L Sp 1959 2d, c 1, §16; Supp, §121-41; HRS §235-107]
HI Rev Stat § 235-108 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|235. Income Tax Law|235-108 Audit of return; procedure; additional taxes.

 §235-108 Audit of return; procedure; additional taxes. (a) Audit. The director of taxation or a responsible person designated by the director to act in the premises for the purpose of verification or audit of a return made by the taxpayer or employer, or for the purpose of making a return where none has been made, is authorized and empowered to examine all account books, bank books, bank statements, records, vouchers, copies of federal tax returns, and any and all other documents and evidences having any relevancy to the determination of the income or wages as required to be returned under this chapter, and the director may employ the director's powers under section 231-7 for such purposes.  (b) Additional taxes. If the department of taxation discovers from the examination of the return or otherwise that income, or the liability of an employer in respect of wages, or any portion thereof, has not been assessed, it may assess the same and give notice to the taxpayer or employer of the assessment, and the taxpayer or employer shall thereupon have an opportunity within thirty days to confer with the department as to the proposed assessment. After the expiration of thirty days from such notification the department shall assess the income of the taxpayer, or the liability of the employer in respect of wages, or any portion thereof which it believes has not heretofore been assessed, and shall give notice to the taxpayer or employer of the amount of the tax and interest and penalties if any, and the amount thereof shall be paid within twenty days after the date the notice was mailed, properly addressed to the taxpayer or employer at the taxpayer's or employer's last known address or place of business. [L Sp 1957, c 1, pt of §2; am L Sp 1959 2d, c 1, §16; Supp, §121-42; HRS §235-108; gen ch 1985] Case Notes  Assessor not bound to take return as true. 16 H. 796 (1905).  Method of computing depreciation not reflective of income. 18 H. 530 (1908).  Reassessment proper when income in previous year unreported. 28 H. 261 (1925).
HI Rev Stat § 235-109 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|235. Income Tax Law|235-109 Jeopardy assessments, security for payment, etc.

 §235-109 Jeopardy assessments, security for payment, etc. Section 231-24 shall apply to the taxes imposed by this chapter, both in respect of taxpayers and employers. [L Sp 1957, c 1, pt of §2; Supp, §121-43; HRS §235-109]
HI Rev Stat § 235-109.5 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|235. Income Tax Law|235-109.5 REPEALED.

  §235-109.5 REPEALED. L 2017, c 3, §5.