Hawaii Revised Statutes
Title 14. Taxation
241. Taxation of Banks and Other Financial Corporations

241-1 Definitions. - §241-1 Definitions. As used in this chapter unless a different...

241-1.5 Time of application of tax and other provisions. - §241-1.5 Time of application of tax and other provisions. (a)...

241-2 Imposition of tax on national banking associations; construction; exemption from other taxes, except real property tax. - §241-2 Imposition of tax on national banking associations; construction; exemption...

241-3 Imposition of tax on other banks, building and loan associations, financial services loan companies, financial corporations, small business investment companies, trust companies, mortgage loan companies, financial holding companies, development... - §241-3 Imposition of tax on other banks, building and loan...

241-3.5 Deduction from entire net income. - §241-3.5 Deduction from entire net income. There shall be allowed...

241-4 Measure and rate of tax. - §241-4 Measure and rate of tax. (a) The measure of...

241-4.3 Alternative tax. Section 1201 (with respect to alternative tax for corporations) of the Internal Revenue Code shall be operative for the purposes of this chapter and shall be applied as set forth in this section. If for any taxable year a ban... - §241-4.3 Alternative tax. Section 1201 (with respect to alternative tax...

241-4.4 Capital infrastructure tax credit. - §241-4.4 Capital infrastructure tax credit. The capital infrastructure tax credit...

241-4.5 Capital goods excise tax credit. - §241-4.5 Capital goods excise tax credit. The capital goods excise...

241-4.6 Renewable energy technologies; income tax credit. - §241-4.6 Renewable energy technologies; income tax credit. The renewable energy...

241-4.7 Low-income housing; income tax credit. - §241-4.7 Low-income housing; income tax credit. The low-income housing tax...

241-4.8 High technology business investment tax credit. - §241-4.8 High technology business investment tax credit. The high technology...

241-5 Returns; payment of tax. - §241-5 Returns; payment of tax. Returns made on the basis...

241-6 Chapter 235 applicable. - §241-6 Chapter 235 applicable. All of the provisions of chapter...

241-7 Disposition of funds. - §241-7 Disposition of funds. All taxes collected under this chapter...