Hawaii Administrative Rules Title 18 - DEPARTMENT OF TAXATION
Hawaii Administrative Rules – Title 18: Department of Taxation
Title 18 of the Hawaii Administrative Rules (HAR) is overseen by the Department of Taxation, which is responsible for administering and enforcing the state’s tax laws. This title provides detailed rules to interpret and implement various tax statutes established under Hawaii Revised Statutes (HRS), including:
Key Areas Covered Under Title 18:
General Administrative Provisions
Taxpayer identification
Recordkeeping and filing requirements
Procedures for audits and appeals
General Excise Tax (GET)
Definitions of business activities
Taxable and exempt transactions
Licensing and filing obligations
Use Tax
Applicability to out-of-state purchases
Exemptions and reporting
Income Tax (Individual and Corporate)
Definitions and residency rules
Deductions, exemptions, and credits
Withholding and estimated tax payments
Transient Accommodations Tax (TAT)
Applicability to hotels, vacation rentals, etc.
Reporting and payment schedules
Estate and Generation-Skipping Transfer Taxes
Filing obligations and valuation rules
Coordination with federal estate tax laws
Fuel, Cigarette, and Tobacco Taxes
Licensing of dealers
Reporting and tax rate specifications
Tax Credits and Incentives
Renewable energy investment credits
Research activities credit
Low-income housing credit
Electronic Filing and Payment Requirements
Mandates for e-filing for certain taxpayers
Penalties for non-compliance
Legal Authority
These rules interpret provisions of the Hawaii Revised Statutes (HRS), particularly Titles 14 and 18, and are enforceable as administrative law. They help clarify statutory provisions and provide practical procedures for compliance.
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