Hawaii Revised Statutes as of December 31, 2018

(Chapter numbers link to Department of Taxation website.  For most recent version go to http://capitol.hawaii.gov.)

Chapter Chapter Title TFH Mini Guides
231 Administration of Taxes
232 Tax Appeals
232E Tax Review Commission
233 Tax Classification of Certain Business Relationships
234 Tax Relief for Natural Disaster Losses (REPEALED)
235 Income Tax Law Corporate Income Tax

Individual Income Tax

235D Qualified Improvement Tax Credit (REPEALED)
236 Inheritance and Estate Taxes Law (REPEALED)
236A Revised Uniform Estate Tax Apportionment Act (REPEALED)
236D Estate and Transfer Tax (Taxable event on or before 1/25/2012)
236E Estate and Generation-Skipping Transfer Tax (After 1/25/2012) Estate and Transfer Tax
237 General Excise Tax Law General Excise Tax
237D Transient Accommodations Tax Transient Accommodations Tax
238 Use Tax Law Use Tax
239 Public Service Company Tax Law Public Service Company Tax
240 Public Utilities; Franchise Tax Public Utility Franchise Tax
241 Taxation of Banks and Other Financial Corporations Banks and Other Financial Corporations Tax
242 Mortgage Loan Exemption (REPEALED)
243 Fuel Tax Law Environmental Response Tax

Fuel Tax

244 Liquor Tax Law (REPEALED)
244D Liquor Tax Law Liquor Tax
245 Cigarette Tax and Tobacco Tax Law Tobacco Tax
246 Real Property Tax Law (Repealed 2016)
246A Transfer of Real Property Taxation Functions (Repealed 2016)
247 Conveyance Tax Conveyance Tax
248 County Budgets; Tax Funds
249 County Vehicular Taxes Vehicle Weight Tax
251 Rental Motor Vehicle and Tour Vehicle Surcharge Tax Rental Motor Vehicle Tax
255 Multistate Tax Compact
255D Hawaii Simplified Sales and Use Tax Administration Act
256 College Savings Program
257 Individual Development Accounts
431 Insurance Code Insurance Premium Tax
County County Real Property Tax Real Property Tax
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