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Hawaii Administrative Rules - Title 18
Hawaii Administrative Rules as of December 31, 2009
| Chapter | Chapter Title |
|---|---|
| 231 | Administration of Taxes |
| 234 | Natural Disaster Claims Commission (REPEALED) |
| 235 | Income Tax Law |
| 237 | General Excise Tax Law |
| 237D | Transient Accommodations Tax |
| 238 | Use Tax Law |
| 241 | Taxation of Banks and Other Financial Corporations |
| 242 | Mortgage Loan Exemption (REPEALED) |
| 243 | Fuel Tax Law |
| 244D | Liquor Tax Law (REPEALED) |
| 245 | Cigarette Tax Stamping |
| 247 | Conveyance Tax |
| 251 | Rental Motor Vehicle and Tour Vehicle Tax |
For consistency, files provided in pdf format.
Adopted Administrative Rules
| Chapter | Description |
|---|---|
| 231 | Administrative rules providing guidance to taxpayers and tax practitioners on tax penalties. Effective November 18, 2010. |
For consistency, files provided in pdf format.
Temporary Administrative Rules - Title 18
Section 231-10.7, Hawaii Revised Statutes, authorizes the Department of Taxation to adopt temporary administrative rules. Temporary administrative rules are effective for 18 months following the rules' effective date. Temporary administrative rules have the force and effect of any other administrative rules.
For information about temporary administrative rules adopted by the Department of Taxation, please call (808) 587-1577 or email Tax.Technical.Section@hawaii.gov.
Temporary Administrative Rules
| Chapter | Description |
|---|---|
| 235 | Temporary Administrative Rules Relating to Renewable Energy Technologies Income Tax Credit. Effective November 16, 2012 Frequently Asked Questions |
| 231 | Temporary Administrative Rules Relating to Cash Economy Enforcement; Citations. Effective July 21, 2011 |
For consistency, files provided in pdf format.