reglab/housing_qa huggingface dataset:
HI Rev Stat § 236E-18 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|236E. Estate and Generation-Skipping Transfer Tax|236E-18 Administration by department; action for collection of tax; appeal.

 §236E-18 Administration by department; action for collection of tax; appeal. The department may collect the taxes provided for in this chapter, including applicable interest and penalties, and shall represent the State in all matters pertaining to this chapter, before any court or in any other manner. The department, through the attorney general, may institute proceedings for the collection of the taxes and any interest and penalties on the taxes.  The circuit court for any county that has assumed lawful jurisdiction over the property of the decedent for general probate or administration purposes under the laws of the State shall have jurisdiction to hear and determine all questions in relation to the Hawaii estate tax arising under this chapter. If there are no probate or administration proceedings in any court of the State, the following court shall have jurisdiction:  (1) If the decedent was a resident, the circuit court for the county in which the decedent was a resident; or  (2) If the decedent was a nonresident, any court that has jurisdiction over the property of the decedent, the transfer of which is taxable, to issue probate or administration proceedings thereon, had the same been justified by the legal status of the property or had the same been applied for.  Any court first acquiring jurisdiction shall retain the same to the exclusion of every other. The tax appeal court shall have jurisdiction to hear and determine all questions in relation to the generation-skipping transfer tax arising under this chapter.  Any person aggrieved by any assessment of the tax imposed by this chapter may appeal from the assessment to a court of competent jurisdiction within the time set forth in section 235-114. The distribution of taxes paid pending the appeal shall be as provided in chapter 232. [L 2012, c 220, pt of §1]
HI Rev Stat § 236E-18.5 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|236E. Estate and Generation-Skipping Transfer Tax|236E-18.5 Audit of return; procedure upon failure to file return; additional taxes; limitation period.

  §236E-18.5 Audit of return; procedure upon failure to file return; additional taxes; limitation period. (a) The director of taxation, or the director's designee, 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 evidence having any relevance to the determination of any amount relevant to the Hawaii transfer tax, as required to be returned under this chapter, and the director may employ the director's powers under section 231-7 for these purposes.  (b) If the department discovers from the examination of the return or otherwise that any amount has not been assessed or otherwise properly included in determining any amount relevant to the Hawaii transfer tax, it may assess those amounts.  (c) If the person required to file the return required under this chapter fails to file the return or declines to authenticate a return, the department shall make a return for the person based upon the best information obtainable and shall levy and assess against the person the tax as shown on the return.  (d) For the purposes of this section, the department shall give notice of the assessment to the person required to file the return required under this chapter. The person put on notice shall have thirty days to confer with the department as to the proposed assessment. After the expiration of thirty days from the notification, the department shall finalize the assessment and give notice to the person of the tax and interest and penalties, if any. The amount shall be paid within twenty days after the date the notice, properly addressed to the person required to file the return required to be filed under this chapter, is mailed to the person's last known address.  (e) In the case of an audit commenced under this section, the amount of Hawaii transfer tax imposed by this chapter shall be assessed or levied within three years after the return was filed, or within three years of the due date prescribed for the filing of that return, whichever is later. In the case of a false or fraudulent return with intent to evade tax, or of a failure to file a return, the tax may be assessed or levied at any time; provided that the burden of proof with respect to the issues of falsity or intent to evade tax shall be upon the State. The limitation period shall be suspended if the person required to file the return agrees to suspend the period. [L 2018, c 27, §5] Note  Section applies to decedents dying or taxable transfers occurring after December 31, 2017. L 2018, c 27, §15(2).
HI Rev Stat § 236E-19 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|236E. Estate and Generation-Skipping Transfer Tax|236E-19 Parent as natural guardian for purposes of sections 2032A and 2057 of the Internal Revenue Code.

 §236E-19 Parent as natural guardian for purposes of sections 2032A and 2057 of the Internal Revenue Code. A parent, without being appointed guardian of the person or conservator of the estate, or a conservator of the estate, or, if no conservator of the estate has been appointed, a guardian of the person, of any minor or disabled person whose interest is not adverse to the minor or disabled person, may make any election and sign, without court approval, any agreement on behalf of the minor or disabled person under:  (1) Section 2032A of the Internal Revenue Code for the valuation of property under that section; or  (2) Section 2057 of the Internal Revenue Code relating to deduction of the value of certain property under that section. Any election so made, and any agreement so signed, shall have the same legal force and effect as if the election had been made and the agreement had been signed by the minor or disabled person and the minor or disabled person had been legally competent. [L 2012, c 220, pt of §1]
HI Rev Stat § 236E-20 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|236E. Estate and Generation-Skipping Transfer Tax|236E-20 Reimbursement.

 §236E-20 Reimbursement. If a person who pays the Hawaii transfer tax arising from a taxable transfer is entitled under the Internal Revenue Code or any other state or federal statute or rule of law to reimbursement of a portion of the federal transfer tax from any other person who has received transferred property, then, unless the governing document directs otherwise, the person who paid the Hawaii transfer tax shall be entitled to reimbursement from that other person of a portion of the Hawaii transfer tax. The amount of reimbursement shall be determined by multiplying the total Hawaii transfer tax by a fraction, the numerator of which shall be the gross value of the transferred property received by that other person and having a tax situs in the State that gives rise to a right of reimbursement of the federal transfer tax, and the denominator of which shall be the gross value of all transferred property having a tax situs in the State. [L 2012, c 220, pt of §1]
HI Rev Stat § 236E-22 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|236E. Estate and Generation-Skipping Transfer Tax|236E-22 Expenses of court proceeding.

 §236E-22 Expenses of court proceeding. Whenever a circuit court certifies that probable cause exists for issuing a citation and taking proceedings under this chapter, the director of finance shall pay from the tax reserve fund provided in section 231-23(c)(2), or allow all expenses incurred for services of citation and other lawful disbursements that have not otherwise been paid. [L 2012, c 220, pt of §1]
HI Rev Stat § 236E-23 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|236E. Estate and Generation-Skipping Transfer Tax|236E-23 Who liable; amount.

 §236E-23 Who liable; amount. In addition to the amount of tax determined to be due under this chapter, every person who fails or refuses to perform, within a reasonable time, any duty required by this chapter, or who fails or refuses to make and deliver within a reasonable time any statement or record required by this chapter, shall forfeit to the State the additional sum of $10,000, to be recovered in an action brought by the attorney general in the name of the State. [L 2012, c 220, pt of §1]
HI Rev Stat § 236E-24 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|236E. Estate and Generation-Skipping Transfer Tax|236E-24 Agreements with other states for payment of tax imposed by this chapter.

 §236E-24 Agreements with other states for payment of tax imposed by this chapter. Where the department claims that transferred property has a tax situs in this State and the taxing authority of any other state claims the same transferred property is subject to a transfer tax in the other state, the department may enter into a written agreement with the taxing authority in the other state and with the person required to file the Hawaii transfer tax return or pay the Hawaii transfer tax that a certain sum shall be accepted in full payment of the tax imposed by this chapter; provided that the agreement also fixes the amount to be paid in full payment to the other state. The person required to file the Hawaii transfer tax return or pay the Hawaii transfer tax shall be authorized to enter into the agreement provided for in this section. [L 2012, c 220, pt of §1]
HI Rev Stat § 236E-25 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|236E. Estate and Generation-Skipping Transfer Tax|236E-25 Disclosure of federal return information.

 §236E-25 Disclosure of federal return information. When receipt of estate tax information from the Internal Revenue Service under section 6103(d) of the Internal Revenue Code discloses possible Hawaii estate tax liability, any person possessing federal estate tax information shall be required to submit the information to the department upon request to enable the department to audit the return or Internal Revenue Service audit adjustments and to determine whether any tax, penalty, or interest is due the State where such return information has not been filed with the department. A claim of confidentiality shall not prohibit the dissemination of tax information required under this section and shall not constitute grounds for failing or refusing to surrender the tax information to the department in the administration and enforcement of this chapter. Any tax information submitted in compliance with this section shall be treated and afforded with the same confidentiality as a return filed under section 235-116. [L 2012, c 220, pt of §1]
HI Rev Stat § 236E-26 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|236E. Estate and Generation-Skipping Transfer Tax|236E-26 Disposition of revenues.

 §236E-26 Disposition of revenues. All moneys collected under this chapter shall be state realizations, to be kept and accounted for as provided by law. [L 2012, c 220, pt of §1]
HI Rev Stat § 237-2 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|237. General Excise Tax Law|237-2 "Business", "engaging" in business, defined.

  §237-2 "Business", "engaging" in business, defined. As used in this chapter:  "Business" includes all activities (personal, professional, or corporate) engaged in or caused to be engaged in with the object of gain or economic benefit either direct or indirect, but does not include casual sales.  "Engaging", with reference to engaging or continuing in business, includes the exercise of corporate or franchise powers. [L 1935, c 141, pt of §1; RL 1945, §5443; RL 1955, §117-2; HRS §237-2; am L 2017, c 12, §49] Attorney General Opinions  Agreement of sale executed by a partnership dealing in land was not a "casual sale". Att. Gen. Op. 62-1.  Co-op apartment corporation operating and managing apartment building is engaged in business and is taxable on its receipts of monthly "maintenance" charges from stockholder-lessees. Att. Gen. Op. 62-47.  Application of excise tax to activities in foreign trade zone. Att. Gen. Op. 64-52. Case Notes  "Casual sale" does not exclude unusual sales within taxpayer's business. 40 H. 722 (1955).  Attorney's activities as trustee, executor and corporate director were not so isolated or unconnected as to constitute "casual" transactions. 53 H. 435, 496 P.2d 1 (1972).  Engaging in activity with "object of gain or economic benefit" construed. 53 H. 435, 496 P.2d 1 (1972).  Out-of-state company's continuing leasing of telecast rights performable only in Hawaii is "business" within this section, although agreement consummated outside of Hawaii. 57 H. 175, 554 P.2d 242 (1976).  Nondomiciliary corporation investing capital in Hawaiian land held to be "engaging in business." 57 H. 436, 559 P.2d 264 (1977).  Taxability of transactions between joint venture and its member. 59 H. 307, 582 P.2d 703 (1978).  Where taxpayer gained or economically benefited from subleasing transactions, the director's assessment and imposition of the general excise tax for taxpayer's subleasing activities was proper. 110 H. 25, 129 P.3d 528 (2006).  Taxpayer partnership's provision of medical equipment and ancillary services to its joint venture constituted "business" under this section and was thus made subject to the general excise tax by §237-20. 93 H. 267 (App.), 999 P.2d 865 (2000).  Cited: 48 H. 486, 490, 405 P.2d 382 (1965).
HI Rev Stat § 237-2.5 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|237. General Excise Tax Law|237-2.5 Engaging in business in the State.

  §237-2.5 Engaging in business in the State. A person is engaging in business in the State, whether or not the person has a physical presence in the State, if in the current or immediately preceding calendar year:   (1) The person's gross income or gross proceeds from the sale of tangible personal property delivered in the State, services used or consumed in the State, or intangible property used in the State is $100,000 or more; or   (2) The person sold tangible personal property delivered in the State, services used or consumed in the State, or intangible property used in the State in two hundred or more separate transactions. [L 2018, c 41, §1] Note  Section applies to taxable years beginning after December 31, 2017. L 2018, c 41, §3.
HI Rev Stat § 237-4.5 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|237. General Excise Tax Law|237-4.5 Marketplace facilitators.

 §237-4.5 Marketplace facilitators. (a) A marketplace facilitator shall be deemed the seller of tangible personal property, intangible property, or services and the seller on whose behalf the sale is made shall be deemed to be making a sale at wholesale pursuant to section 237-4.  (b) For purposes of section 237-3, a marketplace facilitator's gross income or gross proceeds of sale include receipts from sales on behalf of other sellers under subsection (a).  (c) Any person other than a marketplace facilitator who provides a forum, whether physical or electronic, in which sellers list or advertise tangible personal property, intangible property, or services for sale and takes or processes sales orders shall:  (1) Post a conspicuous notice on its forum that informs purchasers intending to purchase tangible personal property, intangible property, or services for delivery to or use at a location in this State that the purchaser is required to pay use tax if the sale is made from an unlicensed seller;  (2) Provide a written notice to each purchaser at the time of each sale of tangible personal property, intangible property, or services for delivery to or use at a location in this State that the purchaser may be required to remit use tax directly to the department and provide instructions for obtaining additional information from the department on whether and how to remit use tax to the department; and  (3) No later than the twentieth day of the fourth month following the close of the taxable year, submit a report to the department that includes, with respect to each purchaser of tangible personal property, intangible property, or services delivered to or used at a location in this State, all of the following:  (A) The purchaser's name, billing address, and mailing address;  (B) If the sale involved the purchase of tangible personal property, the address in this State to which the tangible personal property was delivered to the purchaser;  (C) The aggregate dollar amount of the purchaser's purchases from the seller; and  (D) The name and address of the seller that made the sale to the purchaser; provided that the person, in lieu of complying with the notice and reporting requirements in this subsection, may elect to be deemed the seller of tangible personal property, intangible property, or services as provided in subsection (a).  (d) Any person who fails to comply with subsection (c) and has not elected to be deemed the seller of tangible personal property, intangible property, or services unless it is shown that the failure is due to reasonable cause and not due to neglect, shall be assessed a penalty of $1,000 if the failure is for not more than one month, with an additional $1,000 for each additional month or fraction thereof during which the failure continues, not exceeding $12,000 in the aggregate. [L 2019, c 2, §1]
HI Rev Stat § 237-5 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|237. General Excise Tax Law|237-5 "Producer" defined.

 §237-5 "Producer" defined. "Producer" means any person engaged in the business of raising and producing agricultural products in their natural state, or in producing natural resource products, or engaged in the business of fishing or aquaculture, for sale, or for shipment or transportation out of the State, of the agricultural or aquaculture products in their natural or processed state, or butchered and dressed, or the natural resource products, or fish.  As used in this section "agricultural products" include floricultural, horticultural, viticultural, forestry, nut, coffee, dairy, livestock, poultry, bee, animal, and any other farm, agronomic, or plantation products. [L 1935, c 141, pt of §1; RL 1945, §5447; RL 1955, §117-6; am L 1957, c 34, §11(b); HRS §237-5; am L 1982, c 253, §1; am L 1984, c 73, §3] Case Notes  Cited: 41 H. 615, 619 (1957).
HI Rev Stat § 237-6 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|237. General Excise Tax Law|237-6 "Contractor", "contracting", "federal cost-plus contractor", defined.

  §237-6 "Contractor", "contracting", "federal cost-plus contractor", defined. "Contracting" means the business activities of a contractor.  "Contractor" includes, for purposes of this chapter:  (1) Every person engaging in the business of contracting to erect, construct, repair, or improve buildings or structures, of any kind or description, including any portion thereof, or to make any installation therein, or to make, construct, repair, or improve any highway, road, street, sidewalk, ditch, excavation, fill, bridge, shaft, well, culvert, sewer, water system, drainage system, dredging or harbor improvement project, electric or steam rail, lighting or power system, transmission line, tower, dock, wharf, or other improvements;  (2) Every person engaging in the practice of architecture, professional engineering, land surveying, and landscape architecture, as defined in section 464-1; and  (3) Every person engaged in the practice of pest control or fumigation as a pest control operator as defined in section 460J-1.  "Federal cost-plus contractor" means a contractor having a contract with the United States or an instrumentality thereof, excluding national banks, where, by the terms of the contract, the United States or such instrumentality, excluding national banks, agrees to reimburse the contractor for the cost of material, plant, or equipment used in the performance of the contract and for taxes which the contractor may be required to pay with respect to such material, plant, or equipment, whether the contractor's profit is computed in the form of a fixed fee or on a percentage basis; and also means a subcontractor under such a contract, who also operates on a cost-plus basis. [L 1935, c 141, pt of §1; am L 1941, c 265, §1(b); am L 1943, c 81, §1(a); RL 1945, §5448; RL 1955, §117-7; am L 1965, c 201, §36; HRS §237-6; am L 1971, c 4, §1 and c 204, §3; am L 1984, c 60, §1; am L 2000, c 198, §2] Case Notes  "Structures" does not include boats and vessels, and taxpayer engaged in repair of marine vessels is not a "contractor". 55 H. 572, 524 P.2d 890 (1974).  Cited: 44 H. 584, 587, 358 P.2d 539 (1961).
HI Rev Stat § 237-7 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|237. General Excise Tax Law|237-7 "Service business or calling", defined.

 §237-7 "Service business or calling", defined. "Service business or calling" includes all activities engaged in for other persons for a consideration which involve the rendering of a service, including professional and transportation services, as distinguished from the sale of tangible property or the production and sale of tangible property. "Service business or calling" does not include the services rendered by an employee to the employee's employer. [L 1935, c 141, pt of §1; RL 1945, §5449; am L 1951, c 165, §1; RL 1955, §117-8; HRS §237-7; am L 1983, c 206, §3; gen ch 1985; am L 1999, c 71, §5; am L Sp 2001 3d, c 9, §2] Case Notes  Services rendered by retailers in promoting sales of commodities for which they received payment from the manufacturers and sellers of the commodities constituted non-professional activities within meaning of section. 51 H. 281, 458 P.2d 664 (1969).  Taxpayer may be subject to both the service business and retailing classifications to extent each is applicable to particular items of gross income. 53 H. 450, 497 P.2d 37 (1972).
HI Rev Stat § 237-8 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|237. General Excise Tax Law|237-8 Administration and enforcement by department.

 §237-8 Administration and enforcement by department. The administration of this chapter is vested in and shall be exercised by the department of taxation, which shall prescribe forms and reasonable rules of procedure in conformity with this chapter for the making of returns and for the ascertainment, assessment, and collection of the taxes imposed hereunder. Such forms and rules, when prescribed by the department and printed and published in the manner provided by law shall have the force and effect of law. The enforcement of this chapter in any of the courts of the State is under the exclusive jurisdiction of the department, which shall require the assistance of the attorney general of the State, the respective county attorneys and the prosecuting attorney of the counties where suit is brought; but these attorneys shall receive no fees or compensation for services rendered in enforcing this chapter in addition to the respective salaries paid by law to them.  The department shall have, in addition to all of the duties and powers herein prescribed or granted, all the duties and powers prescribed or granted by the existing or future tax laws of the State so far as the same may be applicable to the administration of this chapter and are not contrary to the express provisions hereof. [L 1935, c 141, §20; RL 1945, §5450; RL 1955, §117-9; am L Sp 1959 2d, c 1, §16; HRS §237-8] Case Notes  Section makes applicable to this chapter all the provisions of the state tax laws. 44 H. 584, 595, 358 P.2d 539 (1961).  Economy in administration is a proper factor for consideration in assessment of taxes. 56 H. 321, 536 P.2d 91 (1975).  Construe excise tax law in relation to income tax law. 56 H. 644, 547 P.2d 1343 (1976).
HI Rev Stat § 237-8.5 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|237. General Excise Tax Law|237-8.5 REPEALED.

 §237-8.5 REPEALED. L 2003, c 135, §10.