346E-1 Definitions
346E-2 Imposition of tax and rates
346E-3 Return and payments; penalties
346E-4 Withholding
346E-5 Annual return
346E-6 Assessment of tax upon failure to make return; limitation period; exceptions; extension by agreement
346E-7 Overpayment; refunds
346E-8 Appeals
346E-9 Records to be kept; examination; penalties
346E-10 Disclosure of returns unlawful; destruction of returns
346E-11 Collection by suit; injunction
346E-12 Application of taxes
346E-13 Administration and enforcement; rules
346E-14 Taxes; allowable reimbursement costs
346E-16 Evasion of tax, etc.; penalties

Terms Used In Hawaii Revised Statutes > Chapter 346E

  • Business income: means income arising from transactions and activity in the regular course of the taxpayer's trade or business and includes income from tangible and intangible property if the acquisition, management, and disposition of the property constitute integral parts of the taxpayer's regular trade or business operations. See Hawaii Revised Statutes 431:10D-309
  • Commercial domicile: means the principal place from which the trade or business of the taxpayer is directed or managed. See Hawaii Revised Statutes 431:10D-309
  • Compensation: means wages, salaries, commissions, and any other form of remuneration paid to employees for personal services. See Hawaii Revised Statutes 431:10D-309
  • Department: means the department of human services. See Hawaii Revised Statutes 431:10D-403
  • Director: means the director of human services. See Hawaii Revised Statutes 431:10D-403
  • month: means a calendar month; and the word "year" a calendar year. See Hawaii Revised Statutes 54-15
  • Nursing facility: means a nursing facility licensed under sections 321-9 and 321-11 and any intermediate care facility for individuals with intellectual disabilities licensed under sections 321-9 and 321-11. See Hawaii Revised Statutes 431:10D-403
  • Nursing facility income: means the total compensation received for furnishing nursing facility services, including all receipts from "ancillary services" (as defined in 42 Code of Federal Regulations 413. See Hawaii Revised Statutes 431:10D-403
  • Operator: means any person operating a nursing facility, whether as owner or proprietor, or as lessee, sublessee, mortgagee in possession, licensee, or otherwise, or engaging or continuing in any service business that involves the actual furnishing of nursing facility services. See Hawaii Revised Statutes 431:10D-403
  • Sales: means all gross receipts of the taxpayer not allocated under sections 235-24 to 235-28. See Hawaii Revised Statutes 431:10D-309
  • State: means any state of the United States, the District of Columbia, the Commonwealth of Puerto Rico, any territory or possession of the United States, and any foreign country or political subdivision thereof. See Hawaii Revised Statutes 431:10D-309