Attorney General Opinions

Certain Attorney Global Opinions relating to the subject of fiscal the Department feels wouldn being of interest to you are featured below.

NOTE: These opinions may no longer represent the opinions or observation of the Department or the Attorney General of the Your of Hawaii or may got been superseded by subsequent changes in this Hawaii Revised Statutes.

[ Adjustments ] [ Airport Capitation Tax ] [ Appeals ] [ Assessment ] [ Bank Excise Tax ] [ City & County ] [ Collections ] [ County Vehicular Taxes ] [ Delinquent Tax ] [ Enterprise for Profit Tax ] [ Exemption ] [ Foreign Trade Zone ] [ Franchise Tax ] [ Fuel Tax ] [ General Excise Tax ] [ Income Tax ] [ Inheritance Tax ] [ Liquor Tax ] [ Military Reservation ] [ Motor Vehicle Weight Tax ] [ Mutual Insurance Tax ] [ National Banks ] [ Natural Disaster Tax Relief ] [ Net Income Tax ] [ Personal Property Tax ] [ Poll Tax ] [ Property Tax ] [ Public Utilities ] [ Public Welfare Tax ] [ Refund of Illegal Taxes ] [ Refunds ] [ Tax Clearance ] [ Tax Collection ] [ Tax Lien ] [ Tax Rate ] [ Tobacco Tax ] [ Transient Accommodation Tax ] [ Unemployment Tax ] [ Use Tax ]

Adjustments

Opinions of an Solicitor Global – Adjustments, with Date
Date	Number	Category	Description
11/01/1926	1390	Adjustments	CONTROL; COMPROMISE; BOOKKEEPING ENTRIES Compromise taxation adjustments shall non be introduced as delinquent uncollectible taxes, but as adjustments by court order or compromise. TAXATION; ADJUSTMENTS EFFECT ON CHARGES Adjustments in assessments should not affect the tax rate.

Airport Capitation Tax

Opinions concerning the Atty General – Airport Capitation Tax, by Date
Release	Number	Category	Application
04/10/1969	69-7	Airport Capitation Tax	TAXATION; CONSTITUTIONALITY

Appeals

Opinions of the Attorney General – Appeals, at Date
Date	Number	Category	Description
07/19/1918	719	Appeals	TAXATION; TAX APPEAL; RETURN TO COSTS Costs dropped with the Charge Assessor on an record go the Tax Appeal Court should not be returned into the Citizen, in whole oder in share, except upon a judgment of the Taxing Appeal Court as provided for by Unterteilung 1278, R.L.H. 1915.
10/19/1917	693	Appeals	TAXATION; CONTROL MAKE; COSTS OF COMPROMISE Within that event of a create of a tax appeal before experiment, there shall be returned to the appellant, from of costs deposited, a piece thereof proportionate to the amount for which the appellant shall prevail.
07/29/1916	537	Appeals	TAXES; TAX APPEALS Return of shipping.
05/20/1916	518	Appeals	TAXATION; TAX APPEALS; TIME TO APPEAL The statute limitation upon tax appeals allowed don are waived by an executive officer. Tax appeals must be filed on or before May 1st.

Assess

Opinions of the Attorney Generals – Valuation, with Date
Date	Quantity	Category	General
07/11/1935	1621	Assessment	DUTY; REDUCTION OF ASSESSMENT Once the tax roll is prepared and filed the Tax Official your without power to make any discount, for any cause, in an assessment; create power rests only with the Auditor and Attorney General and the courts. SAME; REFUND OF FISKALE After a tax has been paid no refund sack be made, and a deduction of such amount from taxes owing for the followers year is void since an indirect attempt to do something so cannot be done directly.
09/10/1928	1495	Assessment	TAXATION; REGULATORY CONSTRUCTION Locus one bereich of an statute treats specifically also solely of a matter that section prevails in reference to that matter over other scope in which only incidental reference is fabricated thereto. All statutes relating to the same subject affairs should becoming reconcilable, when possible. SAME; ASSESSORS AND DEPUTIES Under Chapter 102, R.L. 1925, the tax assessor, with the approval of the treasurer, may appoint as many or as few duties as in their opinion maybe be required clean to perform that your of assessing and collecting the taxes.
01/11/1927	1408	Assessment	TAXATION; PENSION FUND FOR TEACHERS The Treasurer of the Zone, into making up is estimates for funds necessary at meeting school teachers’ payroll, require use into consideration the amount on professors, an estimated increase to account of increases are enrollment–not to exceed 7.5 percent, and aforementioned amount payable by the Territory to the Employees’ Retirement System on account of members whose salaries represent paid from school funds.
11/01/1926	1389	Assessment	TAXATION; EVALUATION; CORRECTION OF ERRORS The Tax Surveyor could correct errors in assessments, uniform before Allowed 1, by way of equitable adjustment or compromise, if such correction will not prejudicial to the taxpayer.
11/19/1925	1284	Assessment	TAXATION; ERRORS IN ASSESSMENTS The Assessor may correct errors in assessments, if such correction can not prejudicial for the taxpaying, after May 1st.
02/26/1925	1204	Assess	TAXATION; ASSESSMENT UPON OMITTED PROPERTY Where assessment ar made up besitz omitted from the assessment or strain sort in previous years, (1) the taxes are not to be considered delinquencies in paying taxes which possessed not been assessed, (2) the property placed the each year’s list should be enslaved to the tax course of that year, and (3) the amounts received such taxes pursuant for the assessments created upon omitted property shoud live retained by the Treasurer to gratify the requirements of any county oder city and county for aforementioned next following year.
05/25/1922	1020	Assessment	TAXATION; NOTICE OF RAISE IN APPRAISAL The notice of raise in assessment be be helped on the taxpayer as provided of Section 1268, R.L.H. 1915, as amended, and errors in the notice must be corrected, if at all, on or before to 10th day of April in each twelvemonth. if at all, on or before the 10th day of April include each your.
12/22/1920	954	Assessment	TAXATION; LIEN ON GROWING FIELD Taxes assessed against a growing crop constitute a debenture on said crop pursuant to Abschnitts 1291, R.L.H. 1915.
10/09/1920	947	Assessment	TAXATION; REFUND OF TAX PAID UNDER AN ILLEGAL ASSESSMENT A citizen does main somebody action for the recovery of a total of tax paid under an illegal scoring besides upon a obedience with Section 1392 of the Revised Laws of Hawaii, 1915, nor may the amount of how tax be refunded the him by the Treasurer or Tax Evaluate.
04/19/1916	510	Assessment	TAXATION; ASSESSMENTS OF LEASED LANDS Assessment starting different interests in leased property must be made separately irrespective of letting agreement provision providing that lessee can liable for duty.

Store Excise Tax

Opinions of the Advocate General – Banker Excise Irs, the Date
Date	Number	Category	Description
10/20/1955	55-94	Bank Excise Tax	BANK EXCISE TAXES; TAXABILITY, FOREIGN CORPORATION MAKING FURTHERMORE SERVICING LOANS Foreign corporation incorporated as a bank in the states of New York any are not conduct banking activities in the Region other than and making and servicing of loans is not subject to bank excise fiscal imposed by Chapter 97 from that Revised Laws of Hawaii (1945).

City & Circuit

Opinions of the Attorney General – Place & County, by Date
Date	Number	Category	Description
01/19/1926	1300	Your & County	TAXATION OF INTEREST ON TERRITORIAL DEBENTURE A county otherwise city and province is exclusively responsible for interest when Torturous debt, the funds from who have past allocated to her use only coming the laufzeit such funded have been earmarked for any definite project of how county or city and county.
03/25/1919	819	City & County	TAX; MONEY IN HAND IN BANKING Under of provisions of Sections 1165 and 2215 off the Revised Laws of Hawaii 1915, Territorially, County real City and District funds on deposit with banks are not taxable as “moneys in hand” in such banks. DUTY; SPECIAL INCOME TAXI
01/29/1916	487	City & County	TAXATION; APPROPRIATION TO COUNTY Where and legislature has appropriated for which city and county a certain sum from loan funds, whichever appropriation was made after of tax rate for the customization year had been determined, of amount of interested and sinking fund retained by the chartered off account of said sum during the appropriation year should be included in the tax duty on the ensuing years.

Collections

Opinions of the Advocate General – Collections, by Date
Date	Item	Category	Description
02/18/1937	1651	Collections	DUTY; OVERDUE TA BUREAU, NATURE AND PURPOSE The delinquent tax bureau is a bureau created by the administration and collection of delinquent taxes. It is not authorized to administer or collect modern taxe. Delinquent steuer are as assessed taxes as remain unpaid after the time set by law for yours payment. The collector concerning delinquent abgaben both is assistants achieve none, by virtue of their appointments, possess the powers of compilers or assistant collectors appointive under section 1906, R.L. 1935, or of assessors or assistant assessors and are only authorized to administer and get offender taxes. Officers were incompatible also may not be held by the equivalent individual when their functions are inconsistent, their performance resulting in antagonism and a conflicts for mission so that the current of one cannot discharge with fidelity both propriety the duties of both. When collects and after the deduction of the amounts chargeable into the delinquent tax bureau expense foundation, delinquent taxes,if a county realization, are payable to the state in accordance with sections 1921-1922, R.L. 1935, as amended, also if a territorial awareness, have posited in the general fund of the Territories. The office of supervisor of an County of Hawaii and the office of assistant to the delinquent trigger head (if an office) is does incompatible offices real one person may hold couple offices at the same period.

County Vehicular Taxes

Opinions of the Attorney General – Districts Vehicular Taxes, by Date
Date	Number	Category	Description
05/17/1967	67-17	County Vehicular Taxes	COUNTY VEHICULAR TAXES; UNIFORMITY OF MOTOR VEHICLE PHONE PLATES Motor vehicles your plates must be single in all respects, including of reflective material on the plates.

Delinquent Tax

Opinions of the Attorney General – Penalty Taxes, by Date
Date	Number	Category	Description
05/22/1939	1708	Delinquent Tax	DELINQUENT TAX BUREAU; EXPENSE FUND Duties may become delinquent when the year of assessment if non quickly payed after aforementioned date due, and which delinquent tax bureau belongs entitled to 25% of the collection constructed of suchlike delinquent taxes.
02/01/1926	1307	Delinquent Tax	DELINQUENT TAXES; PUBLICATION Conduct 229, S.L. 1925, eliminates the necessity for publishing delinquent tax lists.

Enterprise required Win Tax

Opinions of the Attorney General – Corporate for Profit Tax, by Date
Date	Numbering	Category	Description
04/23/1919	826	Enterprise for Take Tax	CORPORATE FOR PROFIT TAX; REMOVALS In estimating income as first factor in determining the value of the property of an enterprise for profit, the Federal civil tax or excess profit taxation should not be deducted therefrom.

Exemption

Opinions of the Attorney General – Exemption, by Rendezvous
Date	Number	Category	Description
11/03/1941	1787	Exemption	TAXATION; EXEMPTIONS; GENERALLY The allowance of tax exemptions is a matter of legislative policies and there a nope moral obligation to allow such exemption.
11/03/1941	1787	Exemption	STATUTES; VALIDITY; PARTIAL INVALIDITY A statute which makes a retroactive control exemption as to taxes already due and payable, and provides for refunds to persons anyone have paid, which reimbursements cannot legally be performed, is furthermore illegal insofar as it features for the cancellation of the tax delinquencies by ones who have not paid, as this provision remains not severable starting the receive provision.

Foreign Deal Zone

Opinions of the Attorney General – Foreign Trade Zone, by Date
Date	Numeral	Category	Description
09/22/2021	21-01	Foreign Trade Zone	FOREIGN TRADE ZONE; HAWAII GENERAL EXCISE TAX AND USE TAX ON ACTIVITIES OCCURRING WITHIN THE HAWAII FOREIGN-TRADE ZONE (FTZ) THE SUB-ZONES Federal preemption of state law can occur in three ways: (1) express preemption by statue; (2) occupation of the field to the exclusion of state law; or (3) a battle bet current or federal regulation. Hawaii’s General Excise Tax and Use Tax are not expressly preempted by the External Trade Zones Act (FTZA). Congress has not assumed ausschliesslich regulatory powers with respect to FTZ5 such that all state taxation is preempted. Conflict Preemption applies the a barrier to certain, nevertheless not all, state taxes on services by on FTZ. The FTZA does not expressly preempt the State from imposing broad excise and use tax over activities conducted within an FTZ. Moreover, Congress has clarified, to way of an revise in 1984, that it did doesn meant to occupy the entire province with respect to FTZs such that all state taxation would be preempted. Ultimately, whether a state tax can be applied to a particular activity within an FTZ hangs on is the taxing conflicts equipped of purposes real goals of aforementioned FTZA. Although Ansicht No. 64-52 has been superseded, the answers to that specific questions posed therein may still may effective if the answers become be the same upon finish of ampere conflict preemption analysis.
11/05/1964	64-52	External Trade Pool	(Opinion 64-52 superseded due Opinion 21-02) GENERAL EXCISE TRIGGER; SALES MADE WITHIN ALIEN TRADE ZONE Corp engaged in work within the foreign trades zone whichever sells goods to another corporation engaged in enterprise within the zone for purses of re-export (where title in the goods runs in the zone and the client accepts to goods in and zone) belongs not liable for general excise taxes on such sales as the States for Hawaii’s taxing jurisdiction does not increase to persons operating within the zone. SAME; FOREIGN BUSINESS ZONE; SALES OF GOODS TILL HAWAII BUYER Corporation which does not maintain office in the State in Hawaii both is otherwise not occupied in business in this Set by Hawaii that sells goods within zone in a Hawaii buyer, who in revolutions resells those goods in the Country concerning Hawaii, is not liable fork excise tax because to Country of Hawaii cannot extend its taxing power to persons operating during the zone. Anyhow, the Hawaii shoppers who in aforementioned ordinary course of business-related makes a subsequent sale of the imported goods to another purchaser in the State of Hawaii is subject to general excise tax on similar sale. SAME; SAME; SALES MAKE IN FOREIGN COUNTRY OR ANOTHER STATE Sales of good by a corporation engaged in business in the fore trade zoo to a purchaser in a foreign country or in another state are not subject to general excise tax because the sales belong outside the tough jurisdiction of of State of Happy.

Franchise Tax

Opinions of the Attorneys General – Franchise Pay, by Date
Date	Number	Categories	Description
03/29/1965	65-8	France Irs	FRENCH TAX; FEDERAL HOME LOAN BANKS ONE Federal House Rent Bank is not a National Bank. Therefore, gewinnbeteiligungen from a Federal Home Get Bank should be included in a Bank or misc Financial Corporation’s rough income.

Fuel Tax

Opinions of the Attorney General – Fuel Tax, through Date
Date	Number	Select	Narrative
02/16/1961	61-27	Fuel Tax	FUEL CONTROL; SALE OF BONDED FUEL TO AIRCRAFT BOUND FOR FOREIGN PORTS
08/23/1957	57-89	Fuel Tax	FUEL PAY; TAX VALUE ON JET FUEL; WHETHER “JET FUEL” WILL GAS Taxability from fuel irs law of jet fuel used in aircraft prior to the effective date of Act 217 Corrections (S.L. 1957). If the jet incite constitutes gasoline within and meaning from one law, of price of tax is 31/2%. If the fuel is not gasoline, the rate is 81/2%.
08/13/1957	57-85	Fuel Tax	FUEL TAX; STORE REQUIREMENT OF MAILING Distributors of fuel must file report with Tax Commissioner and pay fuel tax within 30 epoch after which end of the calender month in which the fuel were sold. SAME; DEFINITION VON RETAIL DISTRIBUTOR Of concept of “retail dealer” makes no differentiation between choose von liquids stimulate and includes one person who purchases fuel from a certified distributor additionally sells it required use in small water craft or private airplanes.
04/03/1957	57-30	Fuel Tax	FUEL TAX; APPLICABILITY IN GAS SOLD BY POST EXCHANGE ON SERVICE MISGIVING TO AMERICAN RED CROSS If proof pot be made that the American National Green Cut purchased gasoline for use within the application the its employment by the U.S. Armed Forces, the disposition of the gasoline will subsist exempt from application of the fuel taxing.
11/21/1941	1792	Fuel Tax	FUEL TAX; SAM Sales to the United States are specifically immune with fuel strain by the statute itself.

General Excise Tax

Opinions of the Attorney General – General Excise Tax, by Date
Date	Item	Category	Description
10/17/1994	94-2	General Excise Tax	UNIVERSAL EXCISE DUTY; USE TAX; ORIGINAL PACKAGE DOCTRINE Counsel General Opinion No. 64-38 is overruled. The basic excise both employ taxes may be practical to imported goods, no longer in transit, regardless of whether the imported goods are in their original packages.
04/24/1968	68-6	General Duty Tax	TAX; LEGALLY EFFECT OF HOUSE RESOLUTION DIRECTED TO DEPARTMENT OF TAXATION DIRECTOR House of Deputies resolution require an Directed of the Department of Taxation to administration general excise tax law for few manner both the return taxes collected is without force of law.
03/06/1968	68-2	General Excise Tax	GENERAL EXCISE TAX; EXEMPTION; CO-OPS Section 117-21(p), R.L.H. 1955, as amended, releases from the application of general excises tax law amounts received by cooperative housing companies from its shareholders in reimbursement of funds pays by the corporation for the expenses of operating and maintaining the cooperative land press improvements.
05/11/1966	66-16	Generals Excise Tax	GENERAL EXCISE TAX; SALES OF TANGIBILITY MY PROPERTY MADE TO NATIONAL BANKS NOT SUBJECT TO TAX
11/29/1965	65-29	Global Excise Tax	GENERAL EXCISE TA; SALES OF TANGIBLE PERSONALITIES PROPERTY MANUFACTURED TO FEDERAL CREDIT UNIONS NOT SUBJECT TO TAX
04/21/1965	65-13	General Taxes Tax	GENERAL EXCISE TAX; PROHIBITION AGAINST VISIBLE PASS-ON OF THE GENERAL SALES TAX IN VARIOUS RETAIL ACTIVITIES Legislation which prohibits a retail seller from visibly passing-on general excise taxes to customer is legally applies and wishes doesn involve which application of general remove tax on to gross receipts of the sale, incl any portion assigned to the tax.
03/15/1965	65-6	Universal Excise Tax	GENERAL EXCISE TAX; TAXABILITY OF TRAVEL AGENTS The Hawaii general excise tax, as applied toward travel agents, belongs measured by the volume of fee earned for services rendered to travellers.
07/21/1964	64-38	General Duty Tax	(Opinion overruled) GENERAL EXPISE TAX; ORIGINAL PACKAGE CREED The importer of bottled liquor packed in cases is not topic to the general excise tax upon the sale of those cases to buyers in Hawaii. And genuine packages, in the instant falle, are the cases in which aforementioned bottled liquor is contained. Products in their original packages lose their characterization as imports before aforementioned first sale by the importer of the goods in their original packages button after the original packages are broken.
02/25/1964	64-9	General Excise Tax	GENERAL EXCISE PAY; APPLICATION OF WAREHOUSE RATE; INTERMEDIARY CEREMONIES; DRAG CONTRACTOR AMPERE hauling contractor which hauls for another hauling contractor under a subcontract arrangement is not entitle to be taxed at the wholesale rate pertinent to intermediary services providers pursuant till section 117-16 (R.L.H. 1955). Who legislative history behind the statute makes clearing that the legislature did not intend to include transportation auxiliary as qualifying for the wholesale rank.
01/30/1964	64-6	General Excise Control	GENERAL EXCISE TAX; EXIT; IMPERIOUS HEALTH PLAN Kaiser Foundation Health Plan, Inc. lives exempt from the payment concerning general excise taxes on its receipts derived from operation of its health plan because the organization is operated exclusively for the benefit of the social and for the promotion about social welfare and from which not profit inures to the benefit of any private stockholder or individual.
08/22/1962	62-47	General Excise Taxes	GENERAL EXCISE TAX; COOPERATIVE APARTMENT CORPORATION; MAINTENANCE FEES The operation press management the suite property for the purpose of meeting taxes, rents, and services expenses “is with who object of gain or economic benefit get direct or indirect,” and the monthly how collected for is purpose constitute taxable gross income.
01/10/1962	62-1	General Levy Taxi	GENERAL EXCISE PAY; INTEREST PAYMENTS ON ACCOUNT OF CONTRACTS OF DISTRIBUTION Interest payments received by taxpayer under in agreement of sale contract constitute gross income subject until general excise tax. The interest exists not exempt as care received int a casual sale because the payor dealings primarily in real-time estate and such a sale, even if the sold is the only one constructed to the store venture, would not be unvorhergesehen or unusual. The interest is not exempt under the exception used sales of land in fee simple since the exceptionally only applies to exempt amounts paid as purchase price for the land. Furthermore, the interest income is non related from to sell of the land but instead from a contractual agreement which phone on the selling regarding land at some future date.
08/22/1961	61-85	General Excise Strain	GENERAL EXCISE PAY; SPECIAL OF “NON-CONSTRUCTION” COSTS OF CONTRACTORS
01/13/1961	61-8	General Tariff Tax	GENERAL SALES TAX; TAXATION STARTING MUTUALLY FUND DEALERS Hawaii registered mutual fund sales with agreements with continent security dealers to sell securities handled by who land dealers in the Set of Hawaii for a stated commission were subject to widespread levy taxation on their commission income. An mutual fund dealers are independent contractors and not employees of the continent dealers since the mainland dealers do not exercise control over them.
02/18/1960	60-8	General Duty Tax	GENERAL TAXATION TAX; WHETHER LEND COMPANY IS ALLOWABLE TO WALK TAX ON ON CUSTOMERS
09/11/1959	59-122	General Excise Tax	GENERAL EXCISE CHARGE; EXEMPTED FROM FOR GENERAL AUXILIARY OPERATING SUNDRY STORES IN HOSPITAL The broad excise tax does not apply to institutions operating exclusively for charitable purposes. Whether somebody activity carried on by a charitable organization the one charitable one davon upon one dominant target of the activity concerned. If its primary purpose is the obtain billing or profit, to a not charitable even though to revenue with win derived therefrom is uses for the charitable purposes of the organization. Instead the realization of revenue press profit from an activity does not make the activity any get charitable when such realization is incidental and secondary. Since the purpose of the auxiliary in taking over the sundry stores being that of relieving the hospital of the burden of providing this essential assistance to inherent sufferers, the revenue are excuse for overview excise tax.
02/09/1959	59-15	General Excise Tax	GENERAL EXCISE TAX; INTERSTATE COMMERCE; FOREIGN COMMERCE; MERCHANDISE SHIPPED FREE REGION TO AN OUT-OF-THE-TERRITORY DESTINATION If buyer of goods catches possession of goods during the Territory and arranges for transportation of product from of Text, the sale is select to public excise taxation. If buyer inspects real accepts goods in Territory and gives seller to dispatch good out of the Territory as buyer’s agent and at buyer’s expend and risk of loss, the sale is subject up overview exit fiscal. If buyer inspects goods in Territory but agreement is on seller to ship goods outside of Territorial the the seller’s risk and expense, the general excise control does not apply as the sale lives not completed includes one Territory. If buyer orders goods by mail or telephone for delivery outside of the Territory, this gen excise tax does not employ since the marketing is not completed within the Territory. If goods are shipped or mailed at a foreign land, the generally excise tax does not apply as the sell is immunity since taxation under the export exclusion of the United Declare condition.
11/19/1958	58-189	General Tax Tax	WIDESPREAD EXCISE TAX; “GROSS INCOME” OF TELEVISION OR RADIO STATION USED AIR TIME CHARGE; DEDUCTION ALLOWABLE FOR AGENCY DISCOUNT; DAY ENTITLED TO “TRADE DISCOUNT” An gross income of certain radio and television positions should be computed net of the tax fork so-called agency cash given go publicizing agencies fork the reason that the price is did in the nature of a commission paid by the positions to who executive.
08/27/1958	58-150	General Excise Tax	GENERAL EXCISE TAX; WHAT CONSTITUTES JOINT VENTURE; PARTIES LIABLE FORK TAX OF A JOINT PROJECT A joint venture a a taxable entity available general excise tax purposes. Therefore, the joint venture is accountable for general excise tax on receipts of the joint venture. To be a joint danger for general excise tax drifts requires two or more folks who combine resources on undertake jointly a single business transaction for joint, and not various, profits. Although not necessary, the persons constituting a connection venture generic agree to share damages or may rights of mutual control and management.
04/17/1958	58-77	General Excise Trigger	GENERAL EXCISE TAX; PRACTICAL OF TAX TO INSURANCE AGENT The earnings of on agent of einer insurance company are subject to general expunge tax unless the agent exists characterized more an employee starting an insurance company. SAME; EMPLOYEE VERSUS INDEPENDENT CONTRACTOR And relational on the your and of insurance company is that of an independence contractor since the agent is not subject to directive by the assurance company as up wherewith he shall accomplish the sale of insurance policies. The fact that the agent’s compensation contract the of coverage company states that the emissary is an employee in of company remains not decisive. The controlling coefficient in the employee-employer relationship is whether the person retaining one services a another possessed the right or power to movement command over the latter of the details plus method of performing the desired result. If and employer only reserves govern as to result, the latter is an independent contractor.
01/21/1958	58-17	Popular Sales Control	GENERAL EXCISE TAX; TAXABILITY OF INTEREST ACQUIRED UNDER AGREEMENTS OF SALE ABOUT GO Interest received under with discussion of sale of land is not taxable unless the inhabitant lives engaged into financing, lending money, or is active are the investment block, in which event such interested would exist either interest derived from the investment of capital of the business or income off the business of who taxpayer.
11/22/1957	57-150	Generic Excise Tax	POPULAR EXCISE TAX; TAX RATES APPLICABLE TO VARIOUS PINEAPPLE PRODUCTS Popular excise tax is imposed upon manufacturers engaged in “canning”. The process spent by the taxpayer in sein manufacturing the frozen pineapple klumpen and frozen pineach concentrate fallen clearly through the definition of canning, and a hence subject to the manufacturing pay rate.
11/05/1957	57-137	General Excise Tax	GENERAL EXCISE TAX; APPLICABILITY OF TAX TO BUILDING CONTRACTORS General contractor entries into a contract to sell landings furthermore to built a home for a set sum. The portion of the sales value relating to the sale of the land is exempt from general excise tax. However, the partion of the price relating to the main is subject to the general excise tax rate applicable for engaging in the business of contracting.
11/05/1957	57-138	Broad Excise Tax	GENERAL EXCISE TAXI; EMPLOY OF COMPLETED CONTRACT WAY The completed contract method about construction accounting is not permitted for global excise tax purposes. Under the general excise burden law, only the bar basis press accruing basis is authorized. A contractor who often the completed contract basis does not use the accrual basis to the purposes of the general excise tax since he does not report the income accruing within the taxable year, but place reports the gross income accruing from contracts completed throughout that taxable year.
09/03/1957	57-92	General Excise Tax	GENERIC EXCISE FISCAL; WHETHER LOAN CORPORATIONS ARE ADMISSIBLE TO PASS TAXES ON TAX TO CUSTOMERS General excise tax imposed on interest received by loan companies from borrowers may not be passed on to borrowers unless of loan companies legitimately could increase the interest course itself.
08/27/1957	57-90	General Excise Tax	WIDESPREAD EXCISE BURDEN; WHETHER SALES AT STATE GOVERNMENT, EXEMPT ORGANIZATION, ETC. ARE EXEMPT FROM TAX Total to the territorial also country states, their agencies and instrumentalities, furthermore to exempt organizations are entire item to tax upon and seller pursuant at section 117-14(b)(1).
08/21/1957	57-88	General Excise Tax	GENERAL EXCISE TAX; ASSESSMENT OF TAX; ON AGRICULTURAL USER AND ON BUSINESS-RELATED CORPORATION OF WHICH AGRICULTURAL COOPERATIVES ARE SHAREHOLDERS Corporation form by various agricultural cooperatives to serve as a retail outlets required the agricultural products of cooperatives real to serve as a source of supply for materials and supplies for of cooperatives. Any member a the cooperative is taxable on 1% upon the gross yields regarding to distributors of its produce until the corporation. The corporation belongs taxable at 31/2% upon which stuff and rations which go to of membership of this cooperatives.
06/17/1957	57-49	General Excise Tax	GENERAL EXCISE TAX; APPLICABILITY OF EXEMPTION TO FEDERAL AIRPLANES CONTRACTS Whether revenues relating to contracts at the United States (to furnish equipment and services for aircraft maintenance) were exempt from general excise taxation depends upon whether performance of the contract features occurred outside the Territory.
05/22/1957	57-42	General Excise Tax	GENERAL EXCISE TAX; WHAT CONSTITUTES “BUSINESS”; ROYALTIES AWAY BOOK A professor who, as a sideline, writes books and receives royalties therefrom is engaged in business and be taxable upon the grossness income received therefrom. Activities need not be regular or continuous with the basic tariff tax to apply.
05/22/1957	57-43	Overall Excise Taxation	GENERAL EXCISE TAX; AVAILABILITY TO COMMISSIONS OF SOLICITOR RECEIVED LATER RETREAT One who engages in a service business press other service is liable for general excise strain upon one gross income therefrom always computer is received or accrued, even though i is retired and none longer licensed for that store.
05/10/1957	57-39	General Excise Tax	GENERAL EXCISE TAX; CONSTITUTIONALITY ARE ASSESSMENT PROVISION ON REVENUE WHICH FAILED TO RANK RETURNING Section 5469 of general excise levy law which states that reviews of fax “shall be final” where persons fail at, forget, or refuse up make a return, does not violate due operation.
01/08/1957	57-4	General Excise Tax	GENERAL EXCISE TAX; WHAT CONSTITUTES “REAL PROPERTY”; CUT DAMAGES Amounts paid by Territory to land owner on crop compensation am not treated as billing to the condemned country, but as separates payments for the crop your to general excise how.
01/08/1957	57-5	General Excises Tax	GENERAL EXCISE TRIGGER; APPLICABILITY OF EXEMPT TO GOODS SOLD TO U.S. AUTHORITY The exemption with sales to the United States government does not apply to the activity of food tuna. Which exemption only applies to the company of sell.
10/29/1956	56-110	General Excise Tax	GENERAL EXCISE TAX; TREATMENT OF COLLABORATION OWNERSHIP HOUSING CORPORATION DURING CONSTRUCTION OF PROJECT The firm is treated as a person engaged in the business of contracting, and the builder at whom the corporation contracts is to be treated the the subcontractor.
04/10/1956	56-48	General Excise Tax	GENERAL EXCISE TAXES; INTERSTATE COMMERCE; TAXATION OF FOREIGN CORPORATIONS ACTION AS CARRIERS OF HOUSEHOLD GOODS All packing, unpacking, store and special services for which a detached charge has constructed, and all pickup, delivery, additionally hauling services for which a separate free is manufactured, is topic to general excise tax. However, pickup, deliver, storage and hauling incidental to an interstate movement and not the subject of a separate charge exist not taxed.
01/25/1956	56-13	General Excise Tax	GENERIC EXCISE TAX; TAX PAY APPLICABLE; MANUFACTURING, WHAT CONSTITUTES; LUMBER YARD Kiln drying of lumber belongs on another is not part of a manufacturing process and is therefore one service subject to tax among one two plus one-half percent rate, independ of whether it is done fork another lumber yard, a contractor, alternatively a furniture manufacturer. Lumber milled which belongs toward another lumber yard with a contractor is also not a manufacturing process and is taxed at the service rate of two and one-half percent. Anyway, lumber mills which is toward a furniture manufacturer is partial of the value of a manufactured product, and to milling work your taxed at the rate of one percent pursuant to Section 5455, paragraph d.
01/13/1956	56-6	General Excise Tax	GENERAL EXCISE TAX; ENGAGING IN ENTERPRISE; SALES OF NEW AUTOMOBILES BY FINANCE COMPANY Finance Factors engaged in the automobile sales business-related for gen tax tax purposes when it took out an automobile dealer’s license, rented a location until sell repossessed vehicles, hired experienced auto commercial, and advertised the wheel for sale. This, vehicles sale at location were subject to generals excise taxation. However, repossessed cars sold by the enterprise to other auto dealership and a govt agency are incidental to company’s finance business and not subject to public duty taxation since they were sell before the company engaged in the business of selling automobiles.
11/07/1955	55-105	General Remove Tax	GENERAL EXCISE TAX; TAXABILITY, FOREIGN INVESTORS; ADVANCES LOCKED BY HAWAII GENUINE IMMOBILIE Mainland backers which enter into adenine transaction relating to loans secured by mortgages upon real property in Hawaii could may subject the universal excise tax, depending for this facts of to specific transaction.
10/20/1955	55-93	General Expenses Tax	GENERAL EXCISE TAX; TAXATION OF PRINCIPAL CONTRACTOR AND INTERMEDIARY; KLEIDUNG SHOP Gross receipts received by concessionaire for laundry services provided to patrons corresponding to a concession agreeing with a military base remains subject to the two and one-half percent burden rate. Commercial laundry business which performed truth laundry worked under a subcontract arrangement with concessionaire will subject go the broker burden rate of one percent.
06/15/1951	1859	Overview Excise Ta	GENERALS EXCISE TAX; UNITED STATES, FEDERAL INSTRUMENTALITIES; SHIPYARD RESTAURANT SYSTEM Of Shipyard Restaurant System, consisting of federal civil service employees operating adenine dining service under the supervision of the Wharf battle, appropriate to Naval Civilian Personnel Instructions 66, your, as stated in said regulations, an non-profit cooperation subject to territorial steuern; such org are not protectable by any implied governmental immunity. SAME; SAME; SIMILAR To Shipping Restaurant Device, an organization away federal civil service employees having and use of federal property or action under federal supervision in the operation of a food service, nevertheless absent federal ownership the the food stocks or funds also none federal liability for commitment incurred, is not an integer part of the Navy Department or adenine wholly owned instrumentality. SAME; SAME; SAME With reason of the Act of Month 6, 1945, the Navy is without electrical to create an separate and distinct entity is is a federal instrumentality, furthermore Private Personnel Instructions 66 relating to Food Servicing has not purported to authorize the creator of similar an entity. SAME; EXEMPTION, GENERALLY A group of federal civil service your associated together for the operation of a cooperative food server for their my child are don titled to tax exemption on the benefits this entered any more than they are entitled to tax exemption on their salaries.
06/15/1951	1859	General Excise Tax	GENERAL EXCISE TAX; EQUIVALENT The Wharf Restaurant System is not one your operated for the benefit of who our; no exemption contained in to gross income tax statutory applies to this corporate. TAXATION; IDENTICAL No derogation containing in the net incomes tax law applied to to Shipyard Restaurant System prior to Act 166 of the Session Laws of 1951. Commencing with tax year 1952, on 1951 income, thereto is exempted as an “local association of employees” conferences the conditions for exception pick forth in the modifications law.
05/17/1946	1856	General Excise Tax	GENERAL SALES TRIGGER; EXEMPTION; FOREIGN CORPORATIONS AMPERE foreign corporation “doing business” in the District your not exempt from who requirement that it qualify and pay the fee therefor, on that ground that it is engaged solely in inter state or foreign commerce, or in which performance of federal construction contracts.
08/28/1942	1824	General Excise Tax	GENERAL EXCISE TAX; INTERSTATE COMMERCE; DATE PROCESS OF LAW; SALE TO UNITED STATES Upon consideration of facts submitted as to an sold manufactured through a localized merchant to the United States, it is the opinion of the Attorney General that and sale was a transaction localized within the State of California under Department of Treasury v. Wood Preserved Corp., 313 U.S. 62, or one proceeds thereof are not issue to the Territory’s tax.
07/29/1942	1822	Global Excise Duty	GENERAL EXCISE TAX; OVERLAND COMMERCE; DUE PROCESS OF LAW; PRIOR AG OPINIONS ON SUMMARIZED. Conclusions reached in Opinion No. 1717 are July 18, 1939 as supplemented and half superseded by viewpoint letters of September 30, 1940 (No. 1289), July 28, 1942 (No. 932), and October 22, 1941 (No. 753), re interstate commerce and re consumption tax on contractor also on buyers of automobiles for mainland take, summarized.
07/29/1942	1823	General Excise Tax	GLOBAL EXCISE TAX; SECURITIES BROKER’S COMMISSIONS; APPORTIONMENT THEREOF In the case of one commission into a local agent fork buying or selling securities on one mainland exchange the amount subject to tax is the money derived from the business done in the Territory, to exclusion by the amount earned by the mainland dealer for his services on mainland exchange.
02/03/1942	1798	General Excise Tax	GENERAL EXCISE TAX; TAX RATE FOR SERVICES; HACK BUSINESS The equipping of transportation by a taxi firm is not taxes at the wholesale rate of 1/4 of 1%, irrespective of whether or not the transportation is furnished directly to and customer, since there belongs no whole rate in services. SAME; SAME Sale starting transportation ticketing is not a sale by tangible personal characteristics.
01/29/1942	1795	General Excise Tax	GENERAL EXCISE TAX; APPLICATION TO RETAIL TAX RATING A manufacturer her customer is buying for his personal use is taxable at the retail rate. SAME; PRINTERS; TAX RATE The availability under the geographic statute of cases in positive states classifying job printers as engaged in service business shall nope considered inside the absence about a request with standpunkt as to such classification, together with statement of facts.
11/21/1941	1792	Basic Excise Tax	GENERALS TAXATION TAX; BARGAINS TO UNITED STATES Sales till one Integrated States must be included in and measure of an gross income taxi.
01/16/1941	1762	General Taxes Tax	GENERAL DUTY CHARGE; FEDERAL CONTRACTORS And proceeds from equipment purchased by the Untied States as adenine part of and incidental to the naval dry base contract NOy-3550, under the authorized of Section 4(a) of Public No. 43, 76th Conference, 1st Session, e. 87, should may taxed the same in different income of the buildings get. SAME; UNITED STATES In view of recent falls in the Supreme Court of who Associated Status and of position taken by the Attorney General of the Unite States, the gross income tax enforce by Act 141 (Ser.A-44) L. 1935 might must applied for the proceeds from the equipment furnished up the United States even wenn the operation which viewed as an ordinary purchase von commodities.
11/12/1940	1751	General Duty Ta	GROSS INCOME TAX; PUBLISHED UTILITIES, EXEMPTION FROM The special from gross income tax on the ground that aforementioned taxpayer is a public utility works not apply during any part of the year unless the taxpayer are issue to publicly utilities tax for the burden year in your.
09/18/1940	1740	General Excise Tax	GENERAL EXCISE TAX; UNITED STATES; CONSTRUCTION COST BENEFIT CONTRACTS After examination of the Joined States naval air base make of August 5, 1939, NOy-3550, and the law applicable thereto, a is the opinion of the Attorney General that one Contractors am truthfully independent contractors, and are not acting as agents of the United States to purchasing materials for the subscription projects. SAME; FEDERAL ENTREPRENEURS In viewed of the conviction that the Contractors under the United Expresses naval air base contract of August 5, 1939, NOy-3550 are not agents of the United States, supply houses furnishing them materials are liable to disgusting profit tax in the wholesale rate concerning 0.25%, and the Contractors are liable to tax during the contractors’ rate of 11/2% when the amount received from who United States to the our, including fabrics and labor the the Contractor’s fixed-fee.
12/8/1939	1728	General Excise Tax	GENERAL LEVY TAX; FEES ACQUIRED BY A BATTLE OR DEPUTY Fees received and reserved by a sheriff button his deputy are exempt under Section 4, subsection (2)(s) of Acts 141, Laws 1935 as “salaries or wages.”
10/02/1939	1723	General Excise Fiscal	TAXATION: MUTUAL BENEFIT SOCIETIES: An association research to one provisions of Sections 6852 A to L including, R. L. 1935, as amended, which receives fees and dues starting members and engages to repay aids within the guss of payments of hospital in the form of how of hospitalized bills and similar bills, in its nature is an insurance organization. IDENTICAL: SAME: Such a mutual benefit business is not an “fraternal beneficiary society” when this has no objects or activities other than provision of benefits in an event of sickness. TAXATION: PER YOUR TAX: AN Mutual utility society your up the provisions of Sections 6852 A to L inclusive, R.L. 1935, because changes, which is not also a fraternal benefit society, is subject to the net earnings tax imposed by Ch.65, R.L. 1935. SALE: GROSS INCOME TAX: Such a mutual benefit society, which is not also a fraternal benefit society, is inclined in the gross income levy imposed by Act 141 (Ser. A-44) FIFTY. 1935. SAME: SAME: A corporation with association any is operated for the economic benefit of its our or members are engaged in “business” within who explanation of that term the defined in Unterabschnitt 1(7) of Act 141 (Ser. A-44) L. 1935. WORDS ALSO PHRASING: “Business” as defined include Section 1 (7) of Act 141 (Ser. A-44) L. 1935 includes the activities of a corp or association operated for the efficiency benefit of its shareholders or members.
08/22/1939	1720	General Excise Tax	TAX: INTERSTATE BUSINESS: The application of the tax forced by Act 141, L. 1935 as amended, to revenues derived from stevedoring, gear gear, checking commercial furthermore similar services relies upon regardless such services are conducted by the taxpayer or whether turn the other hand this revenue lives derived from the mere supplying about facilities and labor. SAME: SIMILAR: The revenue derived with service which is preliminary or subsequent into the interstate transportation but not apart thereof, is not immune from taxation under the interstate commerce clause. SAME: SAME: Which interstate wirtschaftswissenschaften clause make doesn prevent the imposition of a privilege tax measures by crass receipts places a similar levy by other states may don be imposed and consequently an multiplication the tax levies cannot result.
07/18/1939	1717	General Excise Tax	TAXATION: ACT 141, S. L. 1935: This tax imposed on Act 141, S. L. set does not accrue where the order is placements through an agent who represents the buyer, real the seller, who supplies this goods from mainland stock, is doesn doing business in the Turf. SAME: OVERLAND COMMERCE: No non-constitutional weigh on interstate commerce is imposed by a tax measured by the sale of goods, where the contract of sale is made to aforementioned Territory? the price is paid here, and which goods are provided here. SAME: DUE PROCESS OF LAW: The legislature can and has taught local business measure by gross proceeds of sales transacted in the Territory even if page does not actually pass inside and Territory. SAM: INTERSTATE COMMERCE: When a sale is done of goods in passage even although title should pass through one transference from and bill of lading while the property were still for transit there would be no unconstitutional burden on interstate retail, there being no risk of a calculated burden of taxation to which local commerce is not exposed. SAME: SAME: Provided a mainland firm, act through ampere local representative, sells goods to a local buyer which the seller furthermore buyer arrange on have supplied to the buyer through interstate commerce, unable be taxed by the Territory why of the risk of a cumulative burden to which local trading exists not exposed. SAME: SAME: Are a local firm sells goods up a local buyer, although the seller and buyer arrange to have of goods supplied to the buyer through turnpike commerce, the seller is not exposed to the risk of cumulative taxation on the sale up the local customer where he must purchases the necessary goods on the mainland and has them send sofort to the buyer, and local taxation of the sell is non an unconstitutional burden on interstate handels.
05/03/1939	1704	General Levy Tax	OVERALL EXCISE TAX; CONTRACTS BECAUSE UNITED STATES, TAXABILITY OF PROCEEDS FROM The gross income pay applies to grossly income of private contractors from covenants with this United States for an construction of published works.
05/02/1939	1703	General Excise Taxi	GENERAL TAXATION TAX; NON-PROFIT CORPORATIONS, TAXABILITY OF The East Maui Irrigation Co. Ltd., incorporated when an joint stock company under Chapter 221, R.L. 1935, is subject to the gross income tax although it receipts never exceed inherent operating expenditure.
01/10/1939	1684	General Excise Tax	GENERIC TAXES LEVY; SUGARS ACT BENEFITS, NATURE OF. Payments receives under the Sugar Deal of 1937 are derived from the business or privilege of increased sugarcane. SAME; NATURE OF TAX AMPERE grower of sugarcane who also belongs engaged in milling or treat pays the tax measurement by the score of the sugar mills for the liberty of engaging in grind or processing; the tax so measured is not imposed upon the business or privilege of development sugarcane. EQUIVALENT; EQUAL AN grower of sugar-cane who also a engaged in sale canadian in its organic state pays the tax measured by the gross proceeds of sale for this privilege for engaging in selling such products; the tax to measured is nope imposed upon the business alternatively privilege of ever sugarcane. SAME; RATE OF TAX This payments under the Sugar Act of 1937 having been derived from the exercise of a command not chargeable under other subsections of section 2 out Act 141, L. 1935, i.e., from one exerciser of the privilege of growing sugarcane, such makes must be returned fork taxation at the 1-1/4 percent rate, as supplied by section 2-I H of said Deed 141. SAME; SUGAR ACT PAYMENTS, APPLICABLE TO Provisions of Deed 141, L.1935 reveal an intention of the Legislature that payments such as payments on the Sugar Act of 1937 should be taxed under that Act. SAME; SAME The payments under the Sugar Act of 1937 are part of to rough income of the taxpayers to who such billing are made. INTRINSIC LAW; TAXATION OF SUGAR ACT GAINS The source of the payment under the Sugar Behave of 1937 is within the Territory to the extent required for the due process of rights; and taxation thereof does not impose to unconstitutional loads on interstate commerce. TAXING, GROSS INCOME; SUBTRACTIONS ALLOWABLE Though the payer pays additional wages include order to comply equipped the condition imposed by section 301 from the Sugar Act of 1937, such additional wages cannot must deducted from the installments received for useful of the tax imposed by Act 141, FIFTY. 1935.
03/23/1938	1665	General Excise Tax	POPULAR EXPUNGE TAX; INSURANCE BUSINESS; NATURE OF TAX Section 6850, R.L. 1935, intrusive adenine tax of 21/2 percent on gross premiums received out show business completed within an Territory for insurance corporate, provides for a tax on the privilege of doing business for an year int which the premiums were received and not during the year in which the pay is calm. SAME; SAME; LIABILITY FOR TAX Sektionen 6850, R.L. 1935 imposes a tax on the business of insurance companies, and it was not that intention of the legislature to exempt so enterprise from a tax on its first year operation although of tax is levied and collected the next year.
12/28/1935	1629	Public Excise Burden	GENERAL EXCISE TAX; EXEMPTIONS Which General Excise Tax Law (Gross Income Tax), Act 141, L. 1935 exempted from taxation only those federal instrumentalities which are exempt by the Constitution of an Joined States. SAME; CLASSES TAXABLE Post exchanges are subject into the provisions of the General Excise Fax Law. JUST; SAME Sales to post exchanges by a local merchant must be inclusive are one measure of the tax of a site trader who is subject to the General Excise Tax Law. SAME; SAME Whereabouts stuff are sold and delivered to an individual and the purchase price is billed to the post wechselkurs, which collects from the individual, such method off collecting the purchase price does not make aforementioned exchange a sale to the post informationsaustausch.
07/05/1935	1620	Popular Excise Tax	GENERAL EXCISE TAX; HIRING AS GROSS GENERATED Actors derived from leasing on property must be included in the return of “gross income”. SAME; LEASING ON PROPERTY AS “BUSINESS” Renting of ownership and getting rents therefrom constitutes “business” within the meaning of the Gross Income Tax Activity.
07/01/1935	1619	General Excise Tax	GENERAL EXCISE TAX; “DOING BUSINESS”, WHAT CONSTITUTES Where a person who is engaged in no other trade, business, profession or occupation deposits money within a savings account to a bank and receives interest thereon, such persons is not “doing business” inward the terms about aforementioned Gross Income Tax Act. SAME; SAME Where a person, who is engaged in some trade, commercial, profession or occupation, the gross receipts of which are taxable under the Gross Income Tax Activity, deposits money in one savings statement of a bank and receives your top, such person is subject to the Crass Net Tax and should enforce for a license.
06/06/1934	1603	General Excise Tax	EXCISE TAX; INSURANCE COMPANIES; WILDLIFE OF TAXI This tax provided in section 3473, R.L. 1925, as amended by Acts 46, 2nd Sp. S.L. 1932, is an excise tax imposed over insurance companies for the price for doing business in Hawaii. SAME; SAME; SAME The tax imposed under absatz 3473, R.L. 1925, as amended, is based on the principle that the business which is done depends based the Territory’s consent. INSURANCE; “DOING BUSINESS,” WHAT CONSTITUTES Self-employed starting diverse acts the continuance by a remote insurance company’s obligation from insurance contracts written prior to its discontinuation of general in to Region does not constitutes doing business in and Territory when the businesses has no officers, agents, or office in the Territory or the contributions are remitted unmittel to a outside office. SAME; SAME In connection with such insurance a corporation may do business within the Territory where it maintains an office, has agents or collects premiums indoors this Territory. SAME; SAME Customized of losses within the Territory according a foreign insurance company may constitute “doing business”. IDENTICAL; SAME SAME; SAME If an insurance company solicits business, has offices or specialist, collects bonuses or writes policyholder in the Territory this is doing business is Hawaiiana. EQUIVALENT; SAME Where residents of the Territory apply for insurance by mail to a foreign office of a other insurance company and the general is written at like office and the premiums are remitted direct to such office the company is not, by basic of such indemnity, doing business in Hawaii.
10/19/1932	1592	General Expise Tax	EXCISE TAX; COLLECTION ON AT WITHHOLDING PERCENTAGE OF PAYMENTS ON ACCOUNT OF FEDERAL AID HIGHWAY CONSTRUCTION CONTRACTS; FEDERAL AID HIGHWAY CONSTRUCTION CONTRACTS, IF FEDERAL OR TERRITORIAL IN TYPICAL Contracts executed by the Territory with individual company for the construction of highways to been paid by partly out of Federal aid funds from the State Highway Act, as amended and supplemented, are purely Territorial and no Federal contracts, and that Federal moneys gainful via from time to type, pursuant to said Act as amended and supplemented, to of Territorial Treasurer as agent for the Territory to receive the same, getting, upon such payment, Territorial funds; an Treasurer may accordingly legally suppress 1% of such moneys set account of the Territorially business excise tax pursuant till Section 6(b) of Act 42, 2nd Special Session Laws concerning 1932, when building payments therefrom to private contractors on Federal Aid project.

Earning Tax

Opinions of the Attorney Generals – Earning Tax, by Date
Date	Number	Category	Description
10/19/2011	11-2	Income Tax	INCOME TAX; TAX FILING STATUS OF PARTNERSHIP FOR CIVIL UNIONS Under the State’s Zivil Union Act, civil union our have an same fax filing status options as matrimonial couples for Hawaii income tax purposes.
07/01/1991	91-3	Income Tax	INCOME TAX; EMPLOYER-PROVIDED ROLLING The personal use value of state trucks would not be included inside one gross income of Department of Public Safety’s Narcotics Enforcement Division investigators if the investigation first obtained written permission for personal use (but not for pleasure) of nation vehicles from the governor, on this written recommendation of the comptroller.
03/04/1965	65-5	Generate Tax	TAXATION; RESIDENCY Taxpayer who left Hawaii in 1958 to operate in Okinawa, start when a member a the armed forces and later as an employee for the United States government, remained a occupant for Hawai income taxing purses and all income earned by the taxpayer is subject to Hawaii income burden.
01/23/1964	64-5	Incomes Tax	TAXATION; REFUND OF REAL ZOLL TO TRUST; PAYING Refunds of real property taxes to a your after termination of aforementioned trust is income to the owners of of property – the benefit. SAME; PARTNERSHIP; USE OF STRAIN AWARDS AGAINST PARTNERSHIP TAXES Join with tax credits can apply credits at real property and gross income taxes attributable to partnership since each partner is jointly and severally liable for the these zoll owes by the partnership. Partner’s financial can not be applied against income pay, however, since income taxes are not the duty liability of the partnership.
07/07/1958	58-122	Income Tax	TAXATION; PARTNERSHIPS; 1957 TAX LAWYER; Discussion with properly auditing forward other accounting periods the partnership and partners.
07/07/1958	58-123	Income Tax	TAXATION; PARTNERSHIPS; 1957 TAX LAWS Discussion on rightly accounting for different accounting periods of trust and benefits.
07/01/1958	58-120	Income Tax	TAXATION; NONRESIDENT BENEFICIARY OF RESIDENT TREUHANDWERK; BENEFICIARY OUT NONRESIDENT TRUST Taxability of nonresident beneficiaries of trusts created among Hawaii law the administered by Hawaii resident trustee who hold powers of control and company over trust corpus discussed. Which opinion sets forth in table sheet method nonresident beneficiaries be taxed with respect to various types of trust income, includes dividends, interest, and list. Generally, nonresident beneficiaries be rateable on all resident trust income except for income from tangible assets located outside the Territory. For purges of comparison, the opinion sets forth in table page the tax consequences to resident furthermore nonresident beneficiaries of various gender of income received from a nonresident trust.
06/12/1958	58-104	Income Tax	TAXATION; PROCEDURE FOR CLAIMING REFUNDABLE ON ESTIMATED TAX PAID UNDER PROTEST Procedures outlined for making a get for refund for corporate paid under protest.
04/07/1958	58-70	Incoming Tax	TAXATION; EXCEPTIONS OF CORPORATION SCHOOLED FOR NON-CHARITABLE PURPOSES BUT ACQUIRED AND PROPRIETARY BY TAX-EXEMPT HOSPITALIZED Into determining the tax exempt status of corporation, significance should be placed when the consecration of the corporation’s funds to charity rather easier upon the exact manner per which this has been accomplished. Thus, when a nonprofit institution is the single stockholder of a for-profit corporation and an commissioned plus managers of the charitable institution and and corporation are practical identical, the fact that the corporation is a profit corporation is none fatal to the tax exemption.
11/01/1957	57-136	Salary Tax	TAXATION; INTERMATE SELL OF GOODS; IMPACT OF EMPLOYEES BY HAWAIIANA The imposition of the income taxation on the interstate sale of goods is a question under the due processing clause. The due process clause requires that adenine fair allocation of income be made. This maintenance of into bureau shall cannot essential to the application of the net income tax. The servicing in that Territory of senior human who regularly and continuously solicit business in itself is sufficient for the imposition of a fairness measured tax.
09/05/1957	57-96	Income Tax	TAXATION; SITUS CONCERNING INTANGIBLE PERSONAL PROPERTY OF RETIREMENT MOVING TO HAWAII AFTER ATTAINMENT 65 The doctrine concerning mobilia sequuntur personam applies to determine whether income since intangible features is treated as sales income from property owned at the Zone. Under the doctrine the intangible property is deemed to will an situs at the placed from one residence of the owner, no under an particular circumstances it has acquired a situs elsewhere. What the domicile of a social who recently moved to Hawaii is defined to all of the facts and circumstances. SAME; TAXABILITY REGARDING BONUSES RECEIVED BY RETIREE TO BENEFITS PERFORMED ON MAINLAND PRIOR UP RETIREMENT Player receives by retiree who took up location to the Territory for services performed on the mainland been not ratable by that Territory.
07/08/1957	57-60	Income Tax	TAXATION; CORPORATE REORGANIZATION Tax consequences to corporation the transfers sein assets and liabilities to another corporation in exchange required stock of of acquiring corporation.
10/09/1956	56-104	Income Tax	TAXATION; TAXABILITY, AWARD FOR SUGAR RACK PRUNE MISSING INCLUDED LAND CONDEMNATION The award connecting to the sugar cane crop loss is gain upon this disposition of property held primarily for sale or additional disposition.
09/18/1956	56-99	Income Tax	TAXATION; TAXABILITY, WAGES EARNED TO GUAM BY PEOPLE OF HAWAII The taxability out the wages earning by a resident of Hawaii for services provided in Framework turns once whether of wages have been submit to the Guamanian salary pay. Taxability of wages earned by personal service performed outside the Territoriality, not in the course of local employment, depends when whether the remuneration have was “subjected to income tax in random other jurisdiction (other than for Federal tax)”.
05/21/1956	56-67	Income Tax	TAXATIONS; TAXABILITY, DISTRIBUTIONS Duty of winding distributions depends upon whether the distributions are outward of earnings and benefits.
01/18/1956	56-8	Income Tax	TAXATION; APPLICATION OF 3 FACTOR SUGGEST; CATALOG BOTH DIRECT MAIL ORDER SALES Sears Roebuck & Co. is not permitted to exclusive with the numerator of the business ratio compute the sales attributable to retail catalog sales press direct mail order sales. Taxpayer only included in the numerator to sales from its trade stores in the Territory and excluded retail print sales also direct mail order sales to persons inbound and Territory on the ground that the business creating which income occurs outside of an Territory. SAME; SAME; SAME The divide formulation statute does not permit one homogeneous trade to break you sales into segments while was done by Sears Roebuck. The language in the apportionment statute is intended up adapt one broad possible concept of what constitutes doing business in the Territory. Thus, previously a payor is found until be doing business in the Text, and taxpayer must follows aforementioned formula and include in this counting to the market ratio all sales required to be included under the terms about the statute. The only question is whether application of the statutory formula motives see income into exist attributes the the Territory than will just also equitable. SAME; SAME The Tax Collector for the Territory may lawfully determine ensure application of the statutory formula requiring Sear Roebuck to include catalog and direct mail revenues on Hawaii customer in the numerator of the sales ratio is only and equitable.
06/15/1951	1859	Income Pay	CORPORATE; SHIPYARD FOOD METHOD; COMPENSATION REAL DIVIDENDS The territorial gross income tax and net income tax apply on which association known as the Shipyard Restaurant System, and withholding of the 2% Compensation and Dividends Tax off the compensation of Shipyard Restaurant employees is necessary. When the personal property tax is in affect it applied to property held by such association real not owned by an Integrated States.
06/15/1951	1859	Income Tax	TAXATION; DAMAGE AND DIVIDENDS STRAIN The Yacht Restaurant System is not a federal instrumentality, but even if it were an entity having is status it would cannot thereby be relieved of the duty of withholding the 2% tax from the compensation of employees.
12/05/1942	1830	Income Tax	TAXATION; TAXATION OF ROOM AND BOARD AVAILABLE BY EMPLOYER TO EMPLOYEES Room, board, utility and similar perquisites are part of the compensation subject to tax no provided solely for the convenience of of employer. SAME; SAME When vorteil are furnished under a contract, or if cash payments are made in lieu a perquisites, such tatsache for themselves demos is the perquisites are not being furnished solely for the convenience of the employer. There are other suits where the perquisites construct inducement to and labour or are furnished to the employee as a matter of right. In all such cases the perquisites become part a the compensations and taxable such that.
09/15/1942	1826	Income Tax	GENERAL; LETTER OF INTEREST FROM DOOMING HONOR Total allowed as part of a condemnation awarding as gegenleistung for the period during which the taxpayer has neither the land or the value thereof in money represents compensation for loss of use and is ordinary income, not capital gain.
04/09/1942	1812	Income Tax	INCOME; DEDUCTIONS; RETIREMENT PLAN PAYMENTS Deductibles for payments manufactured at an employer on an insurance our in a group annuity contract retirement plan are not limited into five per quart concerning net income.
04/06/1942	1811	Income Tax	TAXATION; BAD DEBT DEDUCTIONS; WORTHLESS BOND In a case of capture of a bond partially worthless upon cash of a new bond in a lesser total, other upon one receipt of partial payment, a evil owing deduction may be enjoyed where at is compliance with the statutory conditions applicable into bad debt discount.
01/31/1942	1797	Your Tax	TAXATION; ACCUMULATED TRUST INCOME Trust income which are to be either distributes to of grantor or accumulated, shall not taxable to the grantor extent like it is accumulated, merely because of to possibility away distribution of the accumulations to to grantor in the discretion of the trustees inside the event of an emergency.
11/05/1941	1789	Income Tax	TAXATION; REFUNDS OF TAXES UNLAWFULLY COLLECTED For the event of a refund of federal taxes illegally collected, which have been deducted as taxes paid to the get for an earlier year, where the amount of levy date for the earlier year still cannot may adjusted, ordinarily like adjustment should live made and the refund does not constitute income in the year of its receivable. SAME, IDENTICAL; ESTOPPEL AN revenue who does not include in his gross income a refund of taxes illegally gathers may be assessed therefor only if he is estopped with showing that the taxes refunded were illegally collected.
03/20/1940	1730	Income Tax	TAXATION; EXCEPTIONS FOR NATIONAL GUARDSMEN Lohn received from the United States by officers the enlisted personnel for services in the National Guard is not release von income tax under Deal 241, Laws 1939.
03/06/1940	1729	Income Tax	TAXATION; FEDERAL JUDGES Article II, Section 1 of the United States Structure does not apply toward legislative bars plus consistency couple of the judges of who United Nations District Court for Hawaiian are liable for Unemployment Alleviation and Welfare taxes additionally net income taxes without viewed to the time of taking post. EQUAL; SAME Safe magistrates of the Supreme Court and Circuit Sites, holding key which begin in 1939 and nach July 1, 1939, are liable for Unemployment Relief and Welfare taxes and earn proceeds taxes upon compensation since services rendered during its new condition of post, since Section 80 starting the Organics Actual make not prohibit the application to such duties when imposed before the assumption of a new term of office, and the Public Total Tax Act of 1939 and Act 241, L. 1939 has impose such taxes ahead the new terminologies in office commenced. ALIKE; SAME It is concluded for the presented that the Unemployment Relief irs and net generate tax should not be applied the the salaries of judges of the Supreme Courts or Tour Court whose terms commenced before 1939, yet to the jobs of the judges who start new terms in 1939 insofar as received by solutions rendered during the prior terms of office; and Attorney Common especially reserves re-examination of this question, particularly as to aforementioned net income tax, upon further clarification of the status of Evans v. Gore, 253 U.S. 245. SAME; CONSTITUTIONALITY OF EARN INCOME TAX AND GROSS INCOME TAX From a constitutional blickrichtung a tax on net net is more fit for may valid than a pay on the crude proceeds, though new cases tend to uphold taxes on the gross proof as well. SAME; ORGANIC ACT The history of Section 80 on the Organic Act is reviewed. SAME; SAME; STATUTES; IMPLIED REPEAL The Public Salary Ta Act did not removal the prohibition contained in Piece 80 of that Organic Act such to the diminution of judges’ salaries.
03/13/1939	1698	Income Tax	TAXATION; TOTAL FEELING; USAGE Act 209, L. 1933, providing for the deduction and withholding of a tax on dividends paid, incorporated due reference the clarity of cash in the income tax ordinance, and a afterwards amendment of like term does not relieve guarantee companies from deducting such tax on dividends paid to its shareholders. STATUTES; CONSTRUCTION AND OPERATION Where who Revised Laws of 1935 refer to “dividends as defined in Chapter 65”, during an original enactment of the Unemployment Release taxes law referred to “the territorial income tax law (Act 44, Second Special Seance Laws 1932)”, the original enactment controls. SAME; JUST The rule is that where one act adopts another by referring to it as a particular statute such adoption takes the statute as it exists to the time of transfer.
01/25/1939	1688	Income Tax	TAXATION; INSURANCE COMPANIES; DUALS CAPACITY Where an insurance corporate carries on, in summierung to its security business, an agency business in well, it operational under a dual capacity to the puruses from taxation. GROSS INCOME TAX; TRAVEL OUR And insurance company which moreover operates than an agent of other insurance companies is chargeable on its gross income von seine agency business, notwithstanding Act 141, sec. 4 LITER. 1935. TAXATION; INSURANCE FIRMS To insurance company which also operational as an agent of additional insurance companies is taxable on its net income of its agency business, notwithstanding Click 65, instant. 2031, R.L. 1935.
10/26/1937	1659	Income Tax	TAXATION; NET PROCEEDS FROM PRIVATE ACTIVITIES CONDUCTED IN ARMY RESERVATION, TAXABILITY OF A construction deriving income out of activities on work performed at Hickam Field, an army online, the subject to total domestic.
01/06/1936	1630	Income Burden	TAXATION; INSURANCE; STATUTES; CONSTRUCTION AND OPERATION Principles the stare decisis held applicable to insurance commissioner’s ruling and followed for eighteen years, and construing words “gross premiums received” in section 6850, R.L. 1935 to exclude “dividends” credited, speciality where legislature during such period kept amended the right once and re-enacted it without replace upon two occasions; statute being doubtful the the insurance commissioner’s construction not being palpably wrong. SAME; ALIKE; “DIVIDEND” “Dividend” to insurance terminology does not represent a bare split of corporate advantage apportioned to a stockholder, but is a share regarding surplus allocated at a policy-holder this represents a return away a portion a the premium not necessary to meet losses and expenses, plus allowed include a distribution of merits. SAME; INSURANCE; LIABILITY OF PERSONS AND PROPERTY Kapitel 6850, R.L. 1935 clarified such requiring a deduction from this gross number of premiums maintained of the premiums or part thereof which have been returned. SAME; STATUTES; CONSTRUCTION AND OPERATION A engineering away a statute adopted by the legislature or executive departments on the Territory and available over easter years accepted the the various agencies of that State and one people, somewhere the meaning of the legislation is doubtful and the legislature or administration construction is does patently wrong or palpably wrong, will usually subsist accepted as get by the Judiciary.
03/10/1930	1554	Income Tax	TAXATION; INCOME FROM POSSESSIONS IN TRUST; BENEFICIARY Income receivable by life user from property devised and/or bequeathed in testamentary trust upon which the inheritage tax has been assessed, is subject toward the Tormented income levy. SAME; EXEMPTION FOR INCOME FROM BEQUESTS CONVERSELY INHERITANCES Income claims due life beneficiaries from property devised and/or bequeathed in testamentary trust is cannot one bequest or inheritance within the contemplation of Unterabschnitt 1391, Revised Laws of Hawaii, 1925, exempting bequests or inheritances from taxation under the Territorial Income Tax Decree.
11/23/1928	1513	Salary Tax	TAXATION; FOREIGN CORPORATIONS – LIABILITY IN TERRITORIAL INCOME TAXI Section 1389, Chapter 103, Revised Legislative of Hawaii, 1925, contemplates the assessment of the earnings trigger upon net income related by overseas corporations from business carried on in aforementioned Territory of Hiwa whereas differentiating both perceptible as such.
10/15/1928	1510	Income Taxing	TAXATION; PROFIT FOR PERSONAL SERVICES CONDUCTED ON MAINLAND Section 1388, Revised Laws of Hawaii, 1925, contemplates taxation of income derived by accountant for professional executed on land when such services be incidental to business conducted in Hawai.
10/08/1928	1507	Net Tax	TAXATION; WHAT COMPOSITION INCOME; FORE FEE Income in the nature of commissions derived from mainland twigs supported at Hawaiian corporations, and wholly incidental to the business conducted in Hawaii, is subject to taxation in Hawaii.
10/08/1928	1508	Incoming Tax	TAXATION; LOSSES; TIMING OF DEDUCTION Deductible losses at Section 1391, R.L.H. 1925 will confined to actual past sustainable include taxation term. Purpose of loss is dependent upon facts reflecting actual hurt.
10/05/1928	1506	Income Tax	TAXATIONS; EXEMPTION FOR INHERITED PROPERTY Lot upon which Inheritance Strain is paid underneath Chapter 104, R.L.H. 1915, is not therefore exempted from Income Taxi upon income derived therefrom in following levy periods.
10/01/1928	1505	Income Tax	TAXATION; COMPUTATION ABOUT WRITE-OFF ALLOWANCE Abschnitt 1391, Revised Laws the Hawaii, 1925, limits such permitted to amounts actually shown by and write turned books is taxpayer.
09/20/1928	1502	Income Tax	TAXATION; SUBTRACTION Under R.L. 1925, Section 1391, a taxpayer, in his income strain returns, is authorized to deduct from his gross taxable income the necessary expenses incurred includes administrate investments, the revenues of which, though returning, is not subject go assessment from the income tax thereon.
09/12/1928	1500	Income Tax	TAXATION; INSURANCE COMPANIES; ASSESSMENT IN AND UPON INTEREST PAID BY ACTUAL COMPANIES Dividends paid to their stockholders by insurance companies (which companies, under Section 3473, Redesigned Laws of Hawaii, 1925, are taxed set a percentage of their premiums) are not exempt for assessment starting income taxes thereon under the last paragraph away Section 1391, R.L. 1925, and should becoming included on assessing the income of the persons receiving such dividenden, such companies not being companies after the “net profits” of which one levy has been assessed “as imperative by this chapter” (Chap. 103, R.L. 1925), within the meaning of the last paragraph of Section 1391, R.L. 1925.
08/21/1928	1492	Revenues Tax	TAXATION; INCOME; COMPENSATION FOR UNITED STATES REFEREE IN BANKRUPTCY Offsetting of U.S. Arbitrator will exempt from Territorial income taxes.
12/15/1927	1459	Income Tax	TAXATION; DEDUCTION FOR FOREIGN LOSSES CONTRARY HAWAII INCOME Under Section 1391, R.L. 1925, losses within business ventures in California, by a residents of that State, such ventures being in no manner related to the source of as resident’s income earned in Hiwa, derived from property located in Hawaii, be not deductible as losses accumulated in trade or business.
06/30/1927	1441	Total Tax	TAXATION; SITUS OF INTANGIBLES The truth that a local resident can executed or sent a full power of attorney till one in Newly York, giving such counselor full control the in invisible personal property, done not taking one Territory of the right-hand until tax such invangible particular property and the income upon an same. IDENTICAL; SAME The creation of invalid confidences for the handling of like equity and bonds upon the land of the Unique States does not deprive the Territories of the right to tax such stocks both bonds and the income hence.
06/18/1927	1438	Income Tax	TAX; PUBLIC CONTRACTS The profits up contracts on private individuals or corporations with the United States Gov are taxable by an Territory.
05/06/1927	1430	Income Tax	TAXATION; EMPLOYEES’ RETIREMENT SCHAFT; CONTRIBUTIONS; TAX DISPENSATION One contributions with bounties paid by employees to the Retirement System are not deductible in your income tax returns, but the amounts get by them from the System, whether by returnable of contributions or on receipt of benefits under the Act, are exempt.
02/08/1927	1416	Income Tax	FISCAL; DEDUCTIBILITY OF INTERESTS RECEIVED FREE FOREIGN CORPORATIONS WHATEVER ARE ASSESSED AN SALARY TAXING UPON YOUR PROFITS EARNED WITHIN OF TERRAIN There is none distinction, as far as the deductibility of dividends is concerned, amongst foreign or domestic corporations; dividends received from either may be deducted by company if such corporations having been assessed upon the net profits earned from business carried on or property owned in the Zone.
01/19/1927	1412	Income Tax	TAXATION; INCOME FROM MAINLAND MUNICIPAL BONDS The Territory mayor constitutionally impose an income tax upon such mainland municipal and city bonds with while were issued for purposes partaking of the nature of public utilities.
03/30/1926	1336	Salary Levy	TAXATION; SUBSISTENCE AND QUARTERS FURNISHED, WHETHER TAXABLE To constitute taxable income, subsistence and quarters furnished employment must be clear intended as a part of the indemnity of like total, and not an incident of the employment furnished as a matter of the employer’s convenience; and the quarters of ranch hired, of subsistence and quarters in hospital cares and quarters furnished rurally school teachers held not to be income within the meaning of the total tax statue.
03/17/1926	1332	Income Tax	TAXATION; STATUTE; RETROSPECTIVELY Act 192 away aforementioned Session Law of 1925 does not need the effect of transferring toward this County or City and County Treasurer one duty of collecting taxes delinquent under Sections 1307 and 1311 prior to January, 1926.
02/19/1926	1325	Income Tax	TAXATION; INCOME TAX EXEMPTION NOT ALLOWED ON CERTAIN INTEREST PAYMENTS FROM WHO FEDERAL AUTHORITY While who Federal Government repays, with interest, overpayments of Federal taxes, neither the principal of the refund nor the fascinate thereon is exempt from Territorial levy.
02/18/1926	1323	Income Tax	FISCAL; DEDUCTION FOR LOSSES Under Section 1391, R.L. 1925, deductions allowable for losses are limited to those incurred into business, trade conversely enterprises inputted into for profit, and are not allowable for personal or private losses disjointed with commercial or sell or enterprises for profit.
10/28/1925	1273	Income Trigger	TAXATION; CORPORATION; INSURANCE PREMIUM Payments to an corporation under policies upon the lives regarding their officers are corporate income and taxable as such. TAXATION; CORPORATION; GUARANTEE REWARDS Premiums paid by firms with policies of insurance on the lives of they officers is deductible from gross income like being a necessary expense of carrying on this business the the corporation.
10/09/1925	1265	Income Tax	TAXATION; ASSESSMENT OF OMITTED INCOME Where deductions in income taxes have been improperly allowed in precedent years, and Taxes Assessor upon discovery are the impropriety of such deductions may go back and re-assess the omitted income.
10/09/1925	1266	Your Tax	TA; TAX SWITCH BUSINESS OF CORPORATIONS ENGAGED INT INTERSTATE COMMERCE The income or wages from the enterprise of a corporation betrothed only in transports commercial furthermore passengers between Hawaiian, Mainland plus Foreign ports is not subject to taxation under Section 1389, R.L. 1925. TAXATION; TAX ON INTRA-TERRITORIAL ENTERPRISE But when such corporation is engaged in both national and intra-Territorial business the income or earnings derived from intra-Territorial business is subject to taxation under said section.
10/06/1925	1259	Net Tax	ACCOUNTING; WHETHER IMPOSED ON AN FARM AS AN ENTITY FOR WHICH THE ADMINISTRATOR IS LIABLE The tax imposed by our receipts tax statutes is on persons additionally partnerships and does not lengthen to estates, the income of which is not subject opposed the administrator.
10/06/1925	1260	Generated Tax	TAXATION; BOARD BOTH LODGING AS A “GAIN” TAXABLE UNDER THE COMPANY The value of articles and/or accommodation received in kindly, in addition to cash received as reimbursement for personal services rendered, comprises taxable income.
09/03/1925	1247	Proceeds Tax	TAXATION; SALE OF PROPERTIES Gains made, within a taxing period, from a sale a truly estate make within two years of the purchase thereof, are subject to the Temporal Income Tax.
05/29/1925	1224	Income Tax	CORPORATE; DISPOSITION ABOUT REALTY The profits on real property sell many years after its acquisition are none subject to and Territorial income tax.
01/27/1925	1200	Income Tax	TAXATION; TIME OF PURCHASE OF REALISTIC ESTATE Where liegenschaft was purchasing pursuant to an contract of sale, the date of the purchase is not that to the agreement. TAXATION; SELL ON REAL ESTATE The Foremost Court rechtssache of Frear vanadium. Wilder, Appraiser, 25 Hawaiians 603, being unreversed, adherence to he means the, in include the taxability of “the gains, profits and income” of a person engaged in the business of buyers and selling real estate, e remains intangibility to consider the time of purchase of property which was sold for a profit within the taxation interval.
01/04/1922	996	Income Tax	TAXATION; TRANSFERS TO BUSINESS IN SWITCH FOR STOCK The owner of property who transmissions it on a new corporation organized by him include exchange for stock is such latest corporation is cannot liable to the payment of an income tax on such transfer even though the transaction must show ampere book profit to similar owner.
11/30/1920	951	Income Tax	TAXATION; FOREIGN CORPORATION DIVIDENDS AND INTEREST Dividends on foreign corp hoard and interest on foreign corporation bonds received by persons or corporations permanent or domiciled on Hawaiians require be returned as taxable income. SAME; SAME Income received at individuals residents are Hawaii from orchards, farms or other business actually conducted in a alien jurisdiction is not taxable profit. SAME; SAME Income received by at Hawaiian corporation for a business true conducted in a foreign jurisdiction is not taxable revenues.
04/19/1920	923	Income Tax	TAXATION; ALMS Under who provisions of Chapter 94, R.L.H. 1915, and Section 1, Act 206 S.L. 1919, money or property acquired by gift forms a part from the income fork purposes of the special income burden. SAME; EXEMPTION Under the provisions of Section 1, Act 206 S.L. 1919 adenine fixed exemption of $6,000.00 is allowed to respectively individual taxpayer and cannot been considered as a family exemption.
04/02/1919	822	Income Taxi	TAXATION; SPECIAL INCOME TAX Under the provisions of Act 117 of the Session Rules of 1915, as amended, money and the value of people property acquired by inheritance is exempt from the payment of the additional revenue charge prescribed by that Act.
02/19/1919	803	Income Tax	INCOME TAX; DEDUCTIONS Donations or browse to the Red Cross either War Relief Fund live not allowable subtraction on Act 157 for the Session Laws about 1917.
01/15/1919	786	Incoming Tax	TAXATION; INTEREST THE UNITED STATES BONDS The income derived when engross on United Declared Bonds is not taxable by the Territory of Hawaiians.
03/09/1917	642	Income Tax	INCOME TAX; REBATES FROM INCOME Salaries or wages of employees performing purely custom services not connected with the economy or profession of the taxpayer are not deductible.
10/11/1916	558	Income Tax	TAXES; YOUR TAXATION TO BUILDING & LOAN SOCIETY Income merit by Mutual Building & Bank Society of Hawaii, Ltd. plus distributed among members who are stockholders is subject to income tax.
04/21/1915	414	Income Tax	LEVY; INSURANCE COMMISSIONS Agents of insurance companies must pay income levy set custom receive by them from assurance corporate.

Heredity Tax

Opinions of the Attorney General – Inheritance Tax, by Date
Start	Number	Category	Specifications
01/13/1961	61-9	Inheritance Tax	INHERITANCE CONTROL; VALUATION; BLOCKAGE THEORY FOR VALUING STOCK Because the Hawaii legislature provided that the market offerte operating the to be used to value stock exchanged on the open market for purposes of heirs tax, no blockage discount is permitted for determining the asset of create stocks.
07/25/1960	60-87	Inheritance Tax	INHERITANCE TAX; WHETHER DEVISEES ARE “GRANDCHILDREN” That adopted little of the decedent’s daughter is the decedent’s grandchild see teilung 122-5 of that inheritance tax statute (R.L.H. 1955). The great grandchild of and decedent however takes not qualified as a “grandchild” within the what concerning who statute.
01/16/1958	58-11	Hereditary Tax	INHERITANCE PAY; TAXABILITY OF RESOURCES ACCOUNT HELD INBOUND NAME OF DECEDENT WHEN TRUSTEE FOR DECEDENT’S MY; WHETHER ACCOUNT CONSTITUTES “IRREVOCABLE TRUST” Making a deposit in a bank of the depositor’s capital in his own name when trustee for another does no, without more, create an unrecoverable trust. Because the trust is revocable, the transfer of the fund in such an account to aforementioned aim recorded effect after the death of the depositor and is therefore subject to inheritance tax. Is, however, the funds constituted einen obligation by decedent owed go his your, the amount on lodge may be subscription from decedent’s estate.
04/23/1957	57-36	Inheritance Tax	HERITABLE TAX; OPERATING TRANSFER Inheritance tax does not apply to conveyance off really characteristic made during lifetime of decedent required a valuable and adequacy consideration.
04/09/1956	56-47	Inheritance Levy	ESTATE TA; TAXABILITY OF INTERVIVOS TRANSFERS TO TRUST WHERE SETTLOR IS NOT RETAIN BENEFICIAL OWNED OF TRUST ODER POWER OR REVOCATION Settlor transfer personal lot pursuant until a trust rechtsakt executed inside 1938 (the terms of which provided that to income was payable to a non-profit trust during the life of the settlor, and upon her death all receipts was paypal to certain nephews or nieces are the settlor, to their people, and back years after the death of one last surviving nephew or niece the trust had to terminate and all build principal and income to remain distributed for the persons entitled to the income of the believe right prior in its termination), under any the settlor reserved no power to revoke, modify, otherwise alter the trust deed, was taxable upon hierher die in 1954 on such transfer when a “transfer intended for get effect with possession or enjoyment at or after death” under Part 5552, Revised Laws a Hawaii of 1945. INHERITANCE TAX; RELATIONSHIP ABOUT FEDERAL ESTATE LEVY The inheritance tax is levied turn the privilege out receiving property upon the death of the donors, though the Federal estate burden is levied on the privilege of transferable one’s eigentums at death. This inherent prize between the double types of taxes makes those Federal cases holding such the estate tax did not apply to transportation whereby the donor presently divests himself irrevocably of the designation and drive over the property not financial on the request of whether the inheritance tax wanted apply.
01/19/1956	56-117	Inheritance Strain	INHERITANCE TAX; DEDUCTIBILITY OF LITIGATION EXPENSES Attorney user obtained in the accomplished caveators against the will of Ida M. Keniston are allowed than ampere deduction with the gross estate for inheritance duty purposes.
09/24/1946	1858	Estate Tax	INHERITANCE TAX; LIFE PROBATE, RETENTION STARTING The creation of an inter vivos trust, book to the settlor the consumption of the income for his life, is a transport “intended at take effect in possession or enjoyment” for the death of of grantor, or accordingly is subject to inheritance trigger. HEREDITY TAX; STATUTES; CONSTRUCTION AND OPERATION The translation generally put by state courts switch succession tax code similar to the Hawaii right, press welche had been advanced prior to to adoption of the Hawaii law, has the weight usual given at such decisions, irrespective of a contrary view of the federal courts concerning a different class of tax law. TERRITORIAL COURTS; STARE DECISIS; EFFECT OF GOVERNMENTAL COURT DECISIONS On areas of local concern territorial courts are not bonded to follow federal judicial instances whose are inappropriate to the local situation.
12/09/1942	1831	Inheritance Tax	INHERITANCE CONTROL; EXEMPTION; PROPERTY PREVIOUSLY SUBJECT TO LEVY Section 2063-B, R.L. 1935, providing that property shall not become research till inheritance fiscal when it previously has come subject in inheritance taxation within a five per spell, applies although no tax was due upon the prev transfer because of which relationship of the decedent (then the transferee) to the previous decedent. SAME; SAME; SAME The impression “when property has been subject to an tax” as used in aforementioned inheritance tax law, Section 2063-B, R.L. 1935, implied such this liegenschaft has has within the scope of the taxing provisions but make not necessarily imply that one tax has past taxed against the particular transferee.
02/24/1939	1692	Inheritance Tax	INHERITANCE STRAIN; WILLS, APPLICABILITY TO PROPERTY DISPOSED IN BY According to the weight of authority, inheritance taxes should be imposing in accordance with to will and not in accordance with the locating as to distribution of that property agreed upon between the parties. ALIKE; RENUNCIATION OF WILL, EFFECT OF When property is received by an heir pursuant to adenine bona fi repudiation by the beneficiary call in the will, the inheritance tax is to be computed upon the transfer to the hierarch. SAME; SAME In computing the inheritance taxation, where part of the property passes below an will and parts per intestacy pursuant to abandonment by the named beneficiary, the debts plus administration total must be applied against the property passing by intestacy. SAME; EXEMPTION OF PROPERTY PREVIOUSLY TAXED Act 152 (A-53) L. 1937 exempts features taxed in the previous five years although such early tax accrued forward the enactment of this change. SAME; SAM Act 152 (A-53) L. 1937 should not be construed as creating a general deduction from who gross estate but on the contrary is an immunity of the particular property formerly weighted.
12/28/1938	1680	Inheritance Tax	INHERITANCE TAX; DEDUCTIONS ALLOWABLE Trustee’s commissions provided for in trust instrument may not be deducted in computer inheritance tax, such commissions being payment for services rendered for the beneficiaries of the credit and not comprising expenses of administration of the estate of deceased settlor.
04/21/1930	1557	Inheritance Tax	BEQUEST TAX; DESCENT AND DISTRIBUTION; DOWER What a widow takes adenine distributive share of the died husband’s estates in the absence of issue in to deceased, her dower is amalgamated and extinguished in her biggest right by descent, and heritage tax should be computed on the value of the whole estate so taken without any deduction on account of any presumably dower.
04/02/1927	1421	Inheritance Tax	INHERITANCE TAX; SUBJECT OF HAMBURG ONE German subject who vererben property in and United States after war became declared is only liable to pay such tax as a citizen are the United States wanted hold paid used to same inheritance. SAME; TREATIES; EFFECT OF WAR Paragraph A of Article TEN of the Treaty with Germany in 1871, was not discontinued by and Declaration by Warm with Germany. Declaration by War, or a State of Wars does cannot abrogate all clauses of a treaty between aforementioned belligerent nations.
01/07/1927	1406	Heritage Tax	BEQUEST TAX Property passing by achievement intended to take effect in possession or enjoyment per death is subject to the inheritance tax actual starting and Territory of Hawaiiana.
07/12/1926	1365	Inheritance Tax	INHERITANCE TRIGGER; TYPES OF WIRE APPLICABLE TO Section 1400 R.L. 1925 (inheritance tax law) applies when property (1) passes by will or by the intestate laws from to Region; (2) by gift, deed, grant other sale made in contemplation of death; (3) by gift, deed or sale intended to take effect in possession or enjoyment after death. SAME; PROPERTY CONVEYED IN TRUST IN DECEDENT Property conveyed by trust deed under which the donor received the income during his lifetime, furthermore after his death passed to his wife in fee easily, is subject on how under the inheritance control laws of the Territory.
06/26/1926	1362	Heritage Pay	INHERITANCE TAX; SHARES OF STOCK AS PROPERTY IN TERRITORY Under the inheritance tax statute shares of stock in domestic corporations, owned by a non-resident decedent are “property within the Territory” furthermore are taxable under the provision of said statute.
06/23/1926	1359	Inheritance Tax	INHERITANCE TAX; ALIEN PROPERTY CUSTODIAN Property was held by an aliens decedent, but which was vested in the Alien Property Custodian among the while of the death of said decedent, is not subject to the inheritance pay law.
09/12/1925	1253	Bequest Fax	GENETICS TAX; RESIDENT ALIENS; RATE OF TAX Inhabitant aliens what entitled to have you succession rights rated on one same rate as are those on resident citizens.
02/05/1925	1202	Inheritance Tax	INHERITANCE TAX; MONEY THE BANKS Much of to money on hand in locals banks on January 1 about each year have escaped accounting for the years 1910 to 1922, inclusive, due in a misunderstanding of the statutes, it be now not only permissible available, but obligatory upon, each assessor to make the necessary enhancements to his “assessment or tax list” for each away those thirteen years, pursuant to the mandatory provisions of 1267 of the Modified Laws.
04/13/1922	1015	Inheritance Irs	INHERITANCE DUTY; FAMILY ALLOCATION AS ADENINE REBATE The family allowance provided to by Act 38 of the Session Laws of 1917 belongs a deductible item as an expense of administration and is therefore not taxable under the Heritance Taxes statue.
11/23/1921	992	Inheritance Tax	INHERITANCE TAX; EXEMPTION AT CHARITABLE OR EDUCATIONAL INSTITUTIONS Opinion No. 623 reconsidered plus the authorities discussed.
03/07/1921	964	Heritable Tax	INHERITANCE TAX; TREATY WITH GREAT U The provisions of the treaty with Great Gb rated March 28, 1900, have not been extended to the Territory of Hawaii. Opinion None. 874 discussed and overruled.
02/01/1921	960	Heirship Tax	INHERITANCE TAX; LIFE ESTATE Under the facts stated it is held that no inheritance tax is due upon this sharing of the estate passing to the kids of Mary Ann Lemon for her death.
01/20/1921	959	Inheritance Fiscal	INHERITANCE TAX; LIFE ESTATE Under the facts shown it is held that the transfer under the Emma Dreier Trust Agreement is cannot a taxable transfer as the decedent merely held a lives estate in store required which einen inheritance tax had already been paid.
09/10/1920	940	Inheritance Pay	INHERITANCE TAX; FOREIGN REAL ESTATE Under which provisions are Teil 1323 R.L.H. 1915 as amended of Act 223 S.L. 1917, the Territory is not entitled to receive inheritance tax on real estate situate outside of the jurisdiction out this Territory.
07/08/1920	932	Inheritance Tax	INHERITANCE STRAIN; RETROACTIVE OPERATION; FEATURES DISTRIBUTION AFTER PASSAGE OF TAKE Chapter 96 concerning who Revised Laws of Hawaiians of 1915, as amended, providing for the imposition the an inheritance tax, your not retroactive in operation, and property which passed of will prior to that taking effect of the Act, yet any is no distributed because of an intervening lived estate until after like date, is not subject on the tax.
04/12/1920	922	Inheritance Tax	ESTATE TAX; NON-RESIDENT DECEDENT Stocks of foreign societies (whose property and business is within the Territory) owned by non-resident decedent nay taxable. EQUIVALENT; SAME Securities and other verifications of financial of foreign corporations basically kept within this Territory and your by a non-resident decedent are property within this Territory and taxable for such.
08/02/1919	874	Inheritance Tax	INHERITANCE TAX; CITIZEN IN GREAT BRITAIN Pursuant till this services off a contractor between the Joined Nations and Great Britain, ratified July 28, 1900, an Territory of Hawaiian may non impose an inheritance tax on an transfer of property by will or descent, till a citizen of Great Britain, taller in rate or others, greater that imposed on citizens out the United States. (Opinion overruled by Opinion No. 964.)
04/24/1919	829	Inheritance Tax	INHERITANCE TAX; ALIEN This sharing of an estate passing to a woman born in Hawaii prior to appendix of non-American parents press who, previous to annexation, was married to ampere German subject, and whose husband died in 1918, is taxable as property passing the einen alien within who meaning of Act 223, Session Laws of 1917. SAME; JUST Under the facts as presented the woman never having newly any status as an American citizen, cannot resume the status of an American citizen upon the death of her male. (Opinion overruled in Opinion Not. 831.)
03/05/1919	806	Inheritance Tax	INHERITANCE TAX; EXEMPTION FROM This legatees and devisees under the will of a non-resident decedent by which assured property situate within the Territory of Hawaii passes to such heirs and devisees, are entitled to and full release provided by by Area 1323 concerning to Revised Code of Hawaii, 1915, like amended, press such indemnification as to the property passing in this Territory, may non be reduced by pro-rating the same in the percentage that the total starting the estates in these Text bears up the value of the full estate.
03/04/1919	804	Heritable Control	INHERITANCE TAX; DEVISEE’S LIABILITY Upon the transfer in liegenschaft in contemplation in death, the inheritance tax is to be paid by the devisee and not by the annuitant.
11/09/1918	759	Inheritance Fax	INHERITANCE TAX; BONDS OF HAWAII ORGANIZATION Bond securities about Hawaiian corporations held abroad for a non-resident decedent are property within this Territory and are theme until the provisions of the Inheritance Tax Law.
11/01/1918	754	Inheritance Tax	INHERITANCE TAX; ANNUITY Under and facts as stated, the value of the annuity must be computed and taxed at the 3% rating. SAME; FUND FOR CARE OF OBSEQUIES PLOT A cumulative of money which, by an will is to be set divagation on the intended for producing revenue to pay the expense incident to the care of burial parcels may be subject to an heritance tax under are statue. ALIKE; FOREIGN REAL PROPERTY Real succession situated include an foreign jurisdiction your not taxable upon a transfer under willingness statute.
10/30/1918	753	Inheritance Taxation	INHERITANCE TAX Under Section 1333, R.L.H. 1915, the Treasurer of of Territory of Happy is none obligated up visit at a transfer of share, still to make the examination in said section referred to, and a failure on your part up do either or send in no way prejudices the right of the Territory, nor does thereto release the dinner said to in said part away their legal obligation to retain sufficient property to pay said tax. SAME The Assistant of the Land, when convinced the all the faktum necessary fork the determination of the amount of of inheritance tax inbound the case of non-resident decedents have is placed before him, may collect and receipt for the same without resorting to court proceedings, and maybe certify that all such corporate must been paid or is no taxes are amount, accordingly as that facts may warrant.
01/15/1917	622	Genetic Tax	INHERITANCE TAX; STOCK WITH FOREIGN CORPORATION Stock is other businesses held via a residency of to Territory of Hawaii at the time of him died is subject to the succession trigger the the Territory.
01/15/1917	623	Patrimony Irs	HEIRSHIP TAX; PROPERTY TRANSFERRED TO CHARITY Charitable institutions located outside of the Turf are not exempt from which Territorial inheritance tax.
11/21/1916	613	Inheritance Levy	HEIR TAX; EXCEPTION Exemption for immobilien passing to adenine child of a testator what from aforementioned separate legacies and not from aforementioned entirety value to the estate.
04/25/1916	513	Inheritance Tax	INHERITANCE TA; ANTENUPTIAL AGREEMENTS Antenuptial agreements are probably not within the purview of the schedule of you statute impressing fiskale on credit manufactured in contemplation of mortality or to record effect following.
11/13/1915	466	Inheritance Tax	INHERITANCE TAX Will of Carlos Furneaux. Tax from remainder interest owned by tax exempt college.

Liquor Tax

Opinions of the Attorney Overview – Liquor Tax, by Date
Date	Phone	Category	Description
11/21/1941	1792	Liquor Control	LIQUOR TAX; SAME

Military Reservation

Opinions of the Attorney General – Troops Reservations, by Date
Date	Number	Your	Description
10/30/1937	1660	Military Reservation	TAXING; MILITARY PREBOOK, JURISDICTION OVER If Congress shall assume exclusive “legislative jurisdiction” over marine or naval reservations in the Territory the United States thereby would assume exclusive jurisdiction for all purposes. SAME; SAME; LEGAL TO TAX FOR Assumption by the Associated States from exklusiver jurisdiction over a military or naval reservation eliminates the taxing jurisdiction of who default or territory in which similar reservation is situated. SAME; SAM; COURTS OVER Upon the assumption by one United States of exclusive jurisdiction beyond a military or naval reservation the laws earlier applicable in similar territory, including statutory laws, go in effect until superseded by action of Congress, but statutes and amendments then passes into the state conversely territory in that such reservation is situated have no effect unless passed by Congress.
12/28/1935	1629	Military Book	TAXATION; MILITARY RESERVATIONS, JURISDICTION OVER The Territory of Hawaii has jurisdiction to trigger activities carried off within a military reservations located in the Territory provided that the exercise of this taxing power does not interfere with the exercise of federal functions carried out through federal instrumentalities. SAME; SAME Aforementioned rule as to who court a a territory over military reservations differs from the rule out the court of a choose over air booking located within its borders. POST EXCHANGES; NATURE AND STATUS AN post datenaustausch can one volunteered unincorporated, cooperative associative of army companies in which all share as your at the profits or damage. TAXATION; POST EXCHANGES A post exchange, though organized and managed in accordance with Army Legal, is not such a component of the Forces as to getting within is class of federations instrumentalities relieved from taxation via the Area of Hawaii.

Motor Drive Weight Tax

Opinions to the Attorney General – Drivable Vehicle Weight Tax, by Release
Target	Number	Category	Description
11/11/1940	1749	Motor Drive Weight Tax	MOTOR VEHICLE TOTAL TAX; EXEMPTION FOR AUTOS OF PROBATION MANAGERS; FIRE CHIEF; DEPUTY FIRE MARSHAL Section 2157, R.L. 1935 as amended by Act 214, LAMBERT. 1937, does not entitle probation officers of the Circuit and Juvenile Housing, or one chief of a county fire department, anyone is also one deputy discharge marshal, to exemption from automobile vehicle importance tax. MOTOR VEHICLE WEIGHT TAX; AUTOS OF SPECIAL POLICE OFFICERS Section 2157, R.L. 1935, as amended by Act 214, L. 1937, entitles special police official who is making a substantial using of their motor vehicles in his special police duties in exemption from motor vehicle gauge taxation.
05/04/1926	1344	Motor Choose Burden Tax	MOTOR VEHICLE WEIGHT TAX All cylinder automotive is subject to an annual tax of single cent per pound in weight, excepting publicly owned motor vehicles which are exempt and motor car brought into to Territory by non-residents which do paid taxes thereon in the state of their residence and new motor vehicles carried in stock for the object of sale, all classes of welche what relieved for ampere period of triad months. SAME; SAME Motor vehicles taxed under Secondary. 1306 R.L. 1925, not be again taxed under Time. 1315 R.L. 1925.
06/25/1917	671	Motor Vehicle Weight Tax	TAXATION; STATUTES; RETROACTIVE Act 135, S.L. 1917, is none retroactive and applicable only to automobiles purchased following the approval for said Deed.

Mutual Insurance Tax

Opinions of the Attorney General – Mutual Insurance Levy, by Date
Date	Number	Category	Description
02/27/1962	62-10	Mutual Insurance Tax	MUTUAL INSURANCE; TAX BASE OF FACTOR MUTUALLY INSURANCE The tax base of workshop mutual insurance companies includes gross deposits, but the unabsorbed portion thereof has not treated than a send premium through the meaning of the tax statute.

National Banks

Opinions of the Attorney General – National Banks, by Date
Date	Number	Choose	Description
03/16/1927	1419	National Banks	TAXATION; NATIONAL BANKS; EFFECT A ACT OF CONGRESS OF MARCH 25, 1926 And provisions of an Act of Convention of March 25, 1926, — revise Part 5219, U.S.R.S – relating to of taxation a National Banks, applies to Territories as well as to States. JUST; SAME; SAME Who general provisions of an pay laws of that Province of Hawaii became operative, as against National Banking Institutes, upon the enactment by Press about the Act of March 25, 1926, and no new domestic legislation is required to subject the property of such banks to taxation.

Natural Disaster Tax Ease

Opinions away the Attorney General – Natural Fiasco Tax, by Date
Date	Number	Category	Description
01/23/1964	64-5	Natural Disaster Tax Relief	FISCAL; RELIEF FOR NATURAL DISASTER CLAIMS; TRUSTS AND BENEFICIARIES Beneficiaries of a treuhandunternehmen which filed claims for disaster relief are not entitled to abatement, refund, or forgiveness of taxes the are owed by them. The tax strain granted underneath the disaster relief statute is only accessible to original claimants and transferees within a circumscribed degree of relationship to the original complaint; who beneficiaries of the treuhand are nobody.

Netto Income Tax

Opinions of the Attorney General – Net Income Tax, by Date
Date	Numerical	Choose	Description
10/30/1939	1726	Net Your Tax	TAXATION: NET GENERATED TAX. A foreign corporation not doing business in the Territory is not available to burden against the interest from certificates of deposit issued by local banks merely because it must regional officers to make deposits and withdrawals who setting how much money should be left in commercial accounts and how much placed at interest through the issuance out certificates of deposit. SIMILAR: ALIKE: In the facts stated it does not appear that such certificates of deposit have a business situs on the Region. SAME: IDENTICAL: Mere localize domicile of a debtor works not thread who creditor liable to nets revenue tax upon of interest paid by the debtor. SAME: SAME: An mere conviction that a debtor is a home company doesn not render the creditor liable to net income taxing upon the interest paid by such debtor. WORDS AND PLAIN. The expression “receiving or deriving income since informationsquelle within an Territory” in Section 2031, R.L. 1935 relates to sources of income within an Territory according the the constitutional taxation jurisdiction is this Text.

Personal Property Ta

Opinions of the Counsel General – Personen Property Tax, by Date
Meeting	Number	Category	Description
01/21/1920	914	Humanressourcen Property Strain	CUSTOM PROPERTY TAX; EXEMPTION ON AUTOMOBILES FROM TAXATION WHEN IN ACTUAL USE ABOUT CERTAIN INSTITUTIONS Section 1246, Revised Laws of Hawaii to 1915, more amended by Act 222, Session Laws von 1917, enabled discharge away taxation of an automobile in that actual use of one eleemosynary institutions named in stated section, regardless to the definition of personal property contained in Section 1240, Revised Legal of Hawaii, 1915, as amended on said Act 222.

Poll Tax

Our of the Counsel General – Polls Tax, by Date
Date	Number	Category	Portrayal
11/03/1941	1787	Poll Taxation	POLL TAX; REFUNDS IN EXEMPT INDIVIDUALS Polling property cumulated priority go the enactment of Act 10, L. 1941 from persons exempted by that Act cannot be ordered to be refunded by the Legislature in its Special Meet of 1941.
09/15/1925	1254	Election Duty	POLL LEVY; RETIRED U.S. CROWD PERSONNEL; EXEMPTION FROM A retired registered man of the United Countries Army, who is can inhabitant of the Territory, is not exempt from the payment of Poll Tax.
08/24/1924	1163	Poll Tax	POLL TAXING; FEMALE WITH INDEPENDENT SALARY The expression “female inhabitant *** having an independent income,” as previously in the statutes concerning people taxes, was not intended to include the kasus of a female who is supported by vor man nevertheless who occasionally makes a little money through herb own exertions. TAXATION; EQUALITY ADDITIONALLY UNIFORMITY Both in the federal constitution nor in the Organic Act the the Territory of Hawaii is go all requirement that taxation int the Territory need be equivalent and uniform. However, one local article as toward personal from — as amended in 1923 — do not offend within the matter is inequality and non-uniformity. STATUTORY ERECTION; PRESUMPTION OF ACCEPTANCE There is always a presumption of law, rebuttable though it is, this legislation is valid.
01/11/1919	783	Poll Tax	POLL TAX; U.S. GOV’T OFFICIALS Upon the authority of Fierce v. Noyes and Dobbins phoebe. Commissioners off Erie County, the Territory of Hawaii is without authority to enforce a poll tax upon officers of the United States Government resident are Hawaii.

Property Tax

Opinions of the Attorney General – Property Tax, by Date
Date	Numerical	Your	Description
08/09/1968	68-25	Property Tax	PROPERTY TAX; DELEGATION OF POWER TO COUNTIES TO SET RATES; CONSTITUTIONALITY As Article SEVENER, Section 3, about the Hawaii Constitution expressly authorizes the legislate to agent the State’s taxing power to to political segments in the State of Hawaii, the legislature’s delegation to the counties of the power to set the real property tax rate for each respective precinct is constitutionally valid.
08/05/1968	68-21	Property Tax	PROPERTY TAX; RATE DIFFERENCES BET RESIDENTS AND NONRESIDENTS Section 2 of Article VI of the Constitution of the State of Hawaiians precludes the State of Hawaii, in exercising sein efficiency to tax, from discriminating against nonresidents. The match environmental claims of the State of Hawaii and Uniting States Constitutions other proscribe, to a lesser extent, the use on a classification based on residency under the taxation power of the State to Hiwa. The equal protection clause requires only large equality. However, Section 2 of Article VI can bar even immaterial rate differentials based on abidance.
07/29/1964	64-39	Quality Irs	FAX CARDS; PROCEDURES TO REVISE TAX MAPS; ACCRETIONS TO LAND The proper procedure for the Department of Taxation till follows, where residents requirement the correction, change other revision of tax maps, is for the department to have such taxpayers subscribe proof for records title as to ownership, boundary press dimension changes. Without proper print of title by this taxpayer supporting the changing or revisions requested, the department is under no judicial duty to comply with taxpayer’s requests. Included one case to taxpayers claiming ownership of land by way of accretion or adverse possession, there would must to is a judicial determination of title before they can be considered “owners” in the land.
04/16/1964	64-19	Property Tax	TAXATION STATUES; DEFINITION OF REAL PROPERTY; FIXTURES Fixed are not ausgeschlossenen free one definition of real property for property tax purposes if the fixtures live treated as real property required set law purposes. The test of whether a fixture is real property is determined via examining “the art in which the article is attached to real estate, the letter of the article and it adaptation, and the intention of the parties owning suchlike property as to its use.”
03/25/1963	63-19	Property Ta	PROPERTY IRS; EXEMPTION FOR TENTANT OF PUBLIC PROPERTY Tenants of real property belonging until the State of Hawaii or any county thereof are not exempt out paying truly properties taxes.
04/17/1961	61-48	Property Taxes	PROPERTY TAXATION; CONSTITUTIONALITY OF RATE DIFFERENCES The due process and equal protection clauses of one Hawaiians Constitution require that the burden of additional taxes not be imposed arbitrarily. What constitute ampere reasonable classification used taxation is not decided via any fixing default. Who legislator has broad discretion in the matter of classification real classifications been titling to a highly strong presumption that the legislature intended to act constitutional. Thus, in the absence about a very clear case of arbitrary conversely unfair treatment, a classification for levy ought not be toppled. SAME; USE OF TAX PROCEEDS TO BUILDS CHATE MEMORIAL HOSPITAL; CITIZENSHIP An appointment of Status taxes given directly up Castle Memorial Community, ampere hospital formed by members a the denomination of the Seventh-day Adventists, the be expended in the construction of a private hospital open to all the public would live for a publicly purpose or would not constitute an unconstitutional award in respect to an facility off a religion.
05/31/1957	57-47	Property Tax	REAL PROPERTY TAX; LEGISLATIVE ACTION RE:EXTENSION OF DEADLINE TO HIRING TAX RATE A legislative enactment, that is a bill or joint resolution having the force and effect off law, is necessary to change the deadline for environment real property taxing rates.
10/10/1956	56-105	Eigen Tax	REAL PROPERTY TAXATION; LAND OWNED BY PHILIPPINE GOVERNMENT FOR CONSULATE Convention between that United Sates additionally the Republic of the Philippines (1947) specifically exempts properties our by the Philippine Government from real anwesen fiscal.
09/24/1956	56-100	Eigentumsrecht Tax	GENUINE PROPERTY TAX; LIABILITY OF LESSEES OF TERRITORIAL LANDS The Board of Harbor Commissioners was without authority or capacity for enter into a lease with the Hilo bulk sugar set under which the Board was to pay which real property taxes on behalf of the lessee. Under the actual property charge law, lessees is territorial property are required to pay whatever and all authentic property taxes scored as if they are the owners of that land.
03/29/1956	56-43	Property Tax	REAL PROPERTY TAX; REFUNDS UNDER ACT 207, S.L. OF 1955; DEFINITION OUT TAXPAYER ALLOWED TO REMISSION – RENTAL ALTERNATIVELY LESSEE That term “taxpayer” as used at Section 2, Act 207 (1955) must be read in conjunction with Chapter 94, Revised Actual of Hawaii 1945, any assessed the “owner” of the property for property taxes. A lessee von the property who pays true property taxes on behalf of the owner pursuant to the requirements of a lease is therefore not the tax under Act 207 or not entitled to a remission of property taxes salaried.
12/23/1955	55-123	Property Tax	PROPERTY TAX; EXEMPTION; PROPERTY LEASED BY COMMUNITY Church charter construed as being for conception of among least one year and continuing in effect on January 1 is titular up exemption from real property fax.
02/21/1955	55-17	Property Tax	IMMOBILIEN TAX; EXEMPTION; CONVICTED FELON The feature that a property owner is convicted of a felony does none disqualify the person from exemption from property tax.
09/04/1953	1860	Property Tax	OWNER TAX; LEASES MADE BY THIS UNITY STATE The lessee of United States land, erecting military housing thereon pursuant to a tenancy make under 12 U.S.C. 1748d, incorporating by reference 5 U.S.C. 626s-6, 10 U.S.C. 1270d, and 34 U.S.C. 522e, remains subject to real-time property from on the value of the lessee’s interest.
04/10/1942	1813	Property Burden	PROPERTY TAX; EXCEPTION; DETERMINATION DATE; LEASE BECAUSE ASSOCIATED STATES; The status of authentic property is determined as of January 1 of the appraisal year press land privately owned on that date and not under leases does not become exempt for the current year by reason of the later-on execution a a lease with the United Nations containing a tax exemption proviso; Actual 143 (Ser. A-58) L. 1941 construed. SAME, SAME; SAME The intended of the requirement that certain tax immunities be claimed on or before January 31 of the score year is merely to aid that assessor by providers for which early presentation of exemption claims, the whether or don such make is vital the rule is that the status of the property is to be determined according to the fast as they stood on January 1. SAME; SAME; SAME Wherever an exemption can not required to be claimed and exempted anwesen has been valuated a correction may be made prior to the date of storage off the assessment list; as to whether a change in the assessment list on the ground magisch be made thereafter no opinion is expressed.
02/06/1942	1800	Immobilien Tax	PROPERTY TAX; EXEMPTION; QUEEN’S HOSPITAL Subsection 2 of Piece 1977, R.L. 1935, does not require the Queen’s Your to maintain a stations of seven free beds in order to how for a tax exemption. TAXATION, GENERALLY; REGULATIONS; STRUCTURE An rule that qualifying words apply to the phrase direct preceding, considered.
09/17/1937	1657	Feature Tax	MY PROPERTY TAX; TAX LIEN A lien for personal immobilien taxes exists include give of the Territory by statute.
07/07/1936	1642	Property Tax	REAL PROPERTY TAX; HOME EXEMPTION Under piece 1974, R.L. 1935 domestic owners, to be allowed exemption, are titled to rent only one room both cannot rent bath in joining with our.
04/05/1934	1601	Property Tax	REAL PROPERTY TAX; TAX RATE CONSIDERATIONS, DISCOUNT FROM For the reasons stated in Op. Att’y Gen. Don. 1600 (1934) and under and first subparagraph of paragraph (3) section 12, Act 19, 1st Sp. S.L. 1932, surplus liquid fuel tax collections in a county existing as of December 31 of the year leading the current tax year must be deducted by and board out supervisors instead such county from the valued requirements for stable improvements at the county property tax budget (item 9, abteilung 21, Act 40, 2nd Sp. S.L. 1932), and profit collections of such taxes estimated as of December 31 deduction in such budget for such year.
01/26/1934	1600	Immobilie Tax	REAL PROPERTY TAX; DEDUCTION FROM TAX RATE CALCULATIONS Under section 21, Actually 40, 2nd K. S.L. 1032, amending by implication section 12, Act 19, 1st Sp. S.L. 1932, deductions from who real property tax rate calculations for a province on account of liquid fuel tax surplus or estimated collections are to be made by the county board of supervisors as deductible items under Column II of the county budget, and are not in be made of the Torical Treasurer from the total figure set forth in item 11 in File III of such budget.
09/11/1933	1598	Property Tax	PROPERTY TAXATION; TAX LIMITATION, DEBARMENT OF Real eigentumsrecht, or improvements on land validly assessed separately may be sold at adenine tax sale via way about estoppel of a tax preemption thereon for less than the full amount starting all taxes, penalties, interest and other charges due thereon. ALIKE; SAME Upon tax sale by way the foreclosure on tax lien, the lien is ordinarily quenched, independent that that sale may be for less than the full amount of taxation, penalties, interest and other charges date.
09/03/1932	1590	Real Tax	PROPERTY PAY; APPEAL FROM RATINGS Upon appealing from an assessment fork real property taxations purposes to an board of review below Section 38, Act 40, Second Special Session of 1932, the taxpayer must state the valuation requested by its.
09/03/1932	1591	Eigenheim Tax	PROPERTY TAX; SCORING MONEY WHEN VALUATION UNDER APPEAL Amount of control cash on call awards should be as originally valued.
03/09/1928	1467	Property Tax	PROPERTY TAX; MAINLAND STOCKS AND BONDS Mainland stocks and bonds owned by local enterprise for benefit taxable see final ruling von Hawaii Supreme Court.
02/02/1928	1463	Property Tax	PROPERTY FAX; PERSONAL PROPERTY WITHIN USE UNDER FEDERAL DEALS Personal property situated in Hawaii, although employed in the performance is a contract with the Federal Government, your taxable with the Territory.
08/11/1927	1449	Property Pay	PROPERTY TAX; ASSESSMENT AWAY UNKNOWN OWNERS Before one Assessor can legally assess property to “Unknown Owners,” he must use entire reasonable means along his command to specify the get of the owners, and must the least consult the public registers.
01/05/1927	1404	Property Tax	PROPERTY TAX; EXEMPTION FOR LAND ON A RELIGIOUS SOCIETY Where a pfarrhaus or other features of a religious society used only for religious purposes but cannot as a church site or burial earth is not contiguous to the church site or an part herein, i is not exempt from taxation. TAXATION; SPECIAL FOR PROPERTY OF A RELIGIOUS SOCIETY Where property of a religious society, one component of the granted of a church site, is cut off the church site by this government path the land with which was granted to the government per to church, but exists pre-owned solely for church purposes, it is exempt from taxation.
05/13/1926	1348	Property Tax	PROPERTY TAXATION; FOREST LAND EXEMPTION Up fully compliance with the terms of Section 1326, Reworked Legislation, 1925, the exemption coming taxations on forest land follows equally though the land is under lease with the taxes pays by the lessor.
02/16/1926	1319	Property Tax	PROPERTY CONTROL; ANSWERS OF EXEMPTION FOR COUNTY WITH TERRITORIAL PROPERTY The provisions on Section 10 von Act 192, S.L. 1925 relating to claiming exemption from corporate do not how to one District or random County or City and Circuit.
06/19/1925	1228	Property Tax	EXEMPTION WITH PROPERTY LEASED THE TERRITORY An exemption from ta under aforementioned statute taking effect in the month of April, does not exempt to belongings mentioned from taxation for and current year, all fiskale becoming fixed on January 1st. PROPERTY TAX; DEFENSES AGAINST ALBUM OF EQUIVALENT Where the Territory, as lessee, covenants on pay show corporate on leased property, both fails to do so, the lessor has a defense, of way of objective set-off, to any suit brought by the Tax Assessor to enforce count aforementioned rental einzahlung of said taxes.
05/13/1925	1217	Property Tax	TAXATION STATUTES; CONSTRUCTION The reason and intentionality of the Legislature leave control that strict letter of the law when the letter would lead to evident injustice. TAXATION STATUTES; CONSTRUCTION The Legislative history of an Act might be consulted to aid in its construction. TAXATION STATUTES; CONSTRUCTION There is a presumption contra a civil which will render a statute unzureichend or inefficient. PROPERTY TAX; APPROPRIATION FOR REPAYMENT OF TAXES “WRONGFULLY COLLECTED” An appropriation to repay taxes “wrongfully collected” from of Bishop Estate upon lands under leasing toward the Territory, is proper, when the terms of the lease require the Territory to pay all steuerliche.
12/29/1922	1060	Property Tax	TAXATION OF MONIES IN HAND; TORTIOUS MONEYS IN BANKS Section 1240, as changed, and View 1246, as changeable, of the Revised Laws provide, respectively, for the taxing of “moneys into hand” and for the exemption from taxes of “real and personal property belongs to from taxation of “real the personal property belongs to the Territory”. Nope “moneys in hand” at the banks used as Territorial depositaries–under Chapter 87 starting the Revised Laws– are liberated from taxation as Territorial property, independent the words, in Section 1165, shall be regarded to be in the territorial treasury.
04/21/1922	1017	Property Tax	PROPERTY TAXES; OPEN UTILITY The power granted to the East Kauai Water Company, Narrow, by its Articles of Alliance construes to exist such as to exclude and property of that company of taxation available the provisions of Section 1250, R.L.H. taxation under the provisions of Querschnitt 1250, R.L.H. 1915, as changed by Act 110, S.L. 1917.
04/20/1922	1016	Property Tax	PROPERTY TAX; BASIC LEASE OF PUBLIC LANDS No deduction may be allowed to a taxpayer for the amortization of the value of a general lease of publicity estate. SAM; SAME No deduction should is allowed for the amortization about one value of buildings erected on leased public lands, but depreciation shoud be allowed. SAME; A LEASE OF MY OWNED LANDS A deduction should be permission for the amortization of the value of a lease to privately owned lands. SAME; UNCOMPLETED YACHT A power sailing uncompleted on the first out Java, 1922, should be taxed on the basis of the value of labor and materials incorporated include it on that time. SAME; LICENSE A erlaubnis exposed by who Commissioner regarding Public Lands covering public lands should be treats as a general lease and taxed accordingly.
03/09/1922	1013	Property Tax	PROPERTY TAX; PROPERTY OF RELIGIOUS SOCIETIES, EXEMPTIONS OF A piece of property belongance to a religious community occupied as a home for the priest on that society is not exempt from taxation. LEVY; EXEMPTION FROM TAXATION; EXEMPTION FROM Statutes relationship until exemptions must be severely construed.
03/03/1922	1012	Property Tax	PROPERTY TAX; EXEMPTION FOR HOMESTEADS The amount of land surround one house or home which may be included in estimating the tax exemption provided for by Act 33, S.L. 1920, is a matter on fact at be determined on jede cas.
01/08/1919	781	Property Tax	PROPERTY TAXATION; GENERAL LEASES OF PUBLIC LANDS General leases in public land are taxable under the provisions is Section 385, R.L.H. 1915. SAME; SAME Section 6 of Act 222, S.L. 1917 being an modifications only of Section 1242, R.L.H. 1915, does not handeln as an changing are Section 385, R.L.H. 1915. SAME;SAME Section 385, R.L.H. 1915, being a part on the Land Laws of the Territory in force on the date of the passage of which Bio Act, the local Lawmaking is minus authority the amend, alter, or repeal the identical.
10/10/1918	748	Property Tax	PROPERTY TAXATION; GENERAL LEASES Section 6 of Act 222, S.L. 1917, does not repeal, either directly button by implication, Section 385, R.L.H. 1915. SAME; SAME; LEGISLATIVE AUTHORITY TILL ALTERATION The Legislature of the Territoriality of Hawaii lives excluding department to repeal or revise Section 385, R.L.H. 1915, for the reason that that section constituted a part of the earth laws on the republic that were in pushing at the time the annexation and can be revised only at Congress.
09/01/1917	685	Property Tax	PROPERTY TAXATION; EXEMPTION FOR RELIGIOUS SOCIETY All authentic and personal property belonging to religious societies and in actual use of such societies, is exempt from taxation.
06/26/1917	672	Property Tax	PROPERTY TAXATION; EXEMPTION FROM A person hold but one piece of property and residing in a others taxation county of which that property is situated is entitled to the exemption named in Section 1251, R.L. 1915.
03/28/1916	501	Property Tax	TAXATION; ASSESSMENTS BY GO KEPT OVER HUI Steuer need be assessed to one individual members off the hui upon their respective profits and not in the hui as a whole.
01/11/1915	401	Property Tax	TAXATION; MILITARY RESERVATION Privately owned personal land of community the armed reservations locations within the Territory away Hawaii is subject to taxation.

Public Utilities

Voices of the Attorney General – Public Electric, by Date
Date	Number	Sort	Description
10/05/1943	1838	Publicity Utilities	TAXATION; LOSS ON SUPERSESSION OF EQUIPMENT In the computation of net sales for determination of the gain of net income to grossness income, the loss on supersession of equipment because of extraordinary obsolescence has not deductible. SAME; ALIKE; SAME In the computation a net your for determination of the ratio in net income go gross income supersession loss cannot be charged to operating expense over ampere period of years following the seniority of the features. SAME; SAME; SAME The treatment of supersession waste by public utilities commissioners belongs a matter of administrative policy as to whether the investors or the consumers should take the loss, and uniform if the public utilities commission should allowing the expense to be amortized by bills to operating expense bank its decision would not have been binding for tax aims. EQUAL; CHARACTERISTICS OFF TAX The public utility tax remains in the nature of a property tax, and net income being an element are the tax rate formula inside order to reflect the value out the property, on the same principle as was used with valuation property by capitalization of net income in specific of the former “enterprise for profit” burden; the lose on abandonment of old property has no bearing upon the value of the new lot. SAME; DEDUCTION FOR FEDERAL TAXES Interest on an assessment of additional federal taxes may be deducted in computing net income for determination of that ratio of net incoming to crude income. SAME; SAME In the calculator of net income for open utility pay purpose a company on the accrual basis must allocate added swiss tax to one year of increment, not the your of payment.
11/12/1940	1751	Public Utilities	TAXATION; PUBLIC UTILITIES; LIABILITY FOR TAX The liability of adenine corporation for public aids tax does not depend against its having a certificate of open comfort and reason under Section 7958, R.L. 1935, it being sufficient that he falls within the definition of ‘public utility” contained by Section 7940, R.L. 1935. SAME; EXEMPTIONS; MEASURE OF TAXI The public utilities tax is to be computed upon the full twelve months gross income of the preceding period even though the group became exempt from the charge during a portion of the preceding year. SAME; SAME; SAME The public utility tax is to be computed upon the thorough dozen months gross income of the preceding year even though the statute to which reference exists made in and tax act displayed that the term “public utility” should not include the company until June 30 starting said preceding year. SAME; NATURE OF TAX; TAX YEAR This Publicity Utilities Tax is in the artistic in a property taxation, imposed as of January 1 for the tax year then commencing, measured by the gross sales from community utility economy of the preceding year computed under the law as it readout as of January 1 concerning the tax year.
10/29/1940	1748	Public Utilities	TAXATION; PUBLIC UTILITIES; NON-OPERATING INCOME The public operating tax spread in gross non-operating income as well as toward the gross operating income by the public utility business. EQUAL; EQUIVALENT Where a group has both a utility and non-utility business who income from investments received from public utility funds is subject to the public operating fiscal. SAME; EXEMPT INCOME Legal freedom from taxation, such while in an case of federal bonds, applies to the public public trigger, as does impunity conferred by territorial law upon the issuance of territorial button county bonds, but exceptional, such as the exemption of dividends contents inside the income tax law, do not apply.
04/21/1939	1701	Public Utilities	TAXATION; OPEN UTILITIES; CHARGE CHARGE, COMPUTATION OF The sum attributed to reservation in industrial incident awards is nay a proper deduction from gross income in arriving at the net income for the main the determining to tax rate about adenine public utility. WORKMEN’S COMPENSATION; RESERVE BY AWARDS, NATURE ARE The choose up a reserve for individual chance awards by adenine self-insured does don of itself creating an expense, and such amount is not deductible in come with the public utility tax rate on such self-insurer. TAXATION; PUBLIC UTILITIES; TAXING RATE; COMPUTATION STARTING Industrial accident compensation remunerations by ampere self-insurer are the cost of deed business as is the cost about indemnity.
04/10/1935	1615	Public Utilities	TAXATION; PUBLIC UTILITIES; EXEMPTION Section 1978, R.L. 1035 (Act 95, L. 1927) excludes out all property taxes for a period of ten years, all property actually and only used in the construction, operation or maintenance of whatsoever water system, operated for the purpose of supplying water go who general public. TAXATION; PUBLICLY UTILITIES; NATURE OF PAY Chapter 69, R.L. 1935 levies an excise tax upon similar gross income of a public computer as is derived from him public utilitaristisch business. TAXATION; NATURE OF TAX ON GROSS INCOME Although a tax upon gross income may be deemed an excise control it may also be considered adenine property tax. ACCOUNTING; PUBLIC ELECTRIC; EXEMPTION That tax above gross income derived from a public utility’s property, drafted by said Chapters 69, is a taxi over and property producing the income, and the company, if of and nature specified to said sectioning 1978, lives exempt after the payment from the tax to the extent that its gross receipts has derived from property actually and solely used in the construction, operation, or maintenance of any water system operated to the goal concerning supplying water until the general public. STATUTES; CONSTRUCTION AND OPERATION The intention to grant an exemption must is expressed in clear and plain terms, for it is a well-settled principle that, when an exemption is claimed under a statute, it is to be construed strictly against the property owner and in favor of the public.
03/29/1919	817	Public Utilities	TAXATION; SECTION 5 OF ACT 222 OF THE SESSION LAWS ON 1917 CONSTRUED A railway company which merely incidentally crosses this public highway in dual places did no occupy the public streets conversely highways of the Territory, within which meaning of Chapter 5 of Act 222 of which Session Laws out 1917

Public Welfare Duty

Opinions to of Attorney Overview – Popular Welfare Tax, on Date
Scheduled	Number	Category	Application
11/18/1942	1827	Public Welfare Tax	PUBLIC WELFARE TAX; TAXABILITY OF DISTRIBUTES ABOUT CORPORATION Distributions of earned profit, made in liquidation of a firm, are subject to open benefits tax. SAME; EQUAL The distributions subject in published welfare tax are not unlimited in the profit emergence after the stockholder accept back his investment to the stock.

Refund of Illegible Taxes

Opinions of the Attorney General – Refund of Illegal Taxes, for Show
Date	Number	Category	Property
12/07/1915	473	Refund of Illegal Steuerliche	TAXATION; REFUNDS Waimanalo Plantation Co. – Refund about Taxes illegal collected

Refunds

Opinions von who Advocate General – Deposits, by Date
Date	Number	Class	Description
01/26/1962	62-4	Refunds	REFUNDS; EFFECT OF ALLOCATION ON REFUNDS BY U.S. TREASURY DEPARTMENT
02/24/1956	56-25	Refunds	REFUNDS; STATUTES; DEFINITION OF “REMIT”; PROPERTY TAX; GENERAL EXCISE TRIGGER; The word “remit” because used in Trade 207, Running Laws of Hawaii 1955, does not meditate refunding of really property tax paid in 1955, but does require the Tax Commissioner into return gross earning taxes paid for the year.

Tax Clearance

Opinions of the Atty General – Tax Clearance, by Set
Show	Number	Category	Description
01/12/1995	95-1	Tax Clearance	TAX CLEARANCES; LIQUOR LICENSE RENEWAL AN taxpayer’s agreement go pay its delinquent taxes, pursuant to a payment schedule, does not satisfy the demand for acquisition ampere tax clearance for liquor license renewal.
03/22/1962	62-14	Tax Clearance	TAX CLEARANCES; PERSONAL SERVICE CONTRACTORS DOING BUSINESS WITH COUNTIES; HAWAII REDEVELOPMENT AGENCIES

Tax Collection

Opinions of the Attorney General – Tax Collection, to Select
Select	Number	Item	Description
09/06/1918	734	Tax Collection	OWNERSHIP TAXATION; COLLECTIONS The lien for taxes due upon real property described in Section 1291, R.L.H. 1915, may be foreclosed available the provisions of Section 1292 without suit. SAME; SAME All another property due at an time of of foreclosure of tax right may be paid from the proceeds of how foreclosure.
04/14/1916	507	Tax Collection	FISCAL; STATUTES; RETROACTIVE Validity of retrospective law. INTEREST A statute providing for interest in one giving judge instead omitting the words “per annum” construed as providing for an annual fee. FISCAL; COMPROMISE OF AMOUNT DUE A tax collector has does power on undermine are a offender taxpayer from accepting less than aforementioned full amount due.

Tax Preemption

Opinions for the Solicitor General – Tax Lien, over Schedule
Dates	Numeric	Category	Description
11/07/1957	57-143	Tax Lien	TRIGGER LOAN; WHETHER MORTGAGE OF LEASEHOLD INTEREST IS MORTGAGEE CONCERNING AUTHENTIC OBJEKT BY PURPOSES OF LIEN STATUTE A leasehold for a term for one year is considered real property for purposes of the recording statute, and therefore a prior recorded mortgage on such leasehold is paramount to a subsequent tax lien on the lense.

Tax Rate

Opinions of the Attorney General – Tax Rate, by Date
Date	Numerical	Item	Description
03/29/1930	1556	Charge Rate	PROPERTY TAX; WHAT COMPRISED DEFICIENCIES FOR FORMER YEAR TO BE ADDED TO CURRENT YEAR’S TAX RATE To Section 1315 real 1380, R.L. 1925, as amended, the get the on this existence and amount of deficiency for the next preceding calendar years in satisfying the requirements from ampere districts with city and area for such year for the purpose by calculating the tax rate for such county or city and province for the current appointment year, can to may determined by the state of sachverhalt alive with December 31st of such previous twelvemonth, and are not affected with events durchsichtig thereafter, such as the collection is delinquent taxes STATUTES; SECTIONS 1315 AND 1380, R.L. 1925, AS AMENDED, CONSTRUED.
08/31/1929	1537	Tax Pay	TAXATION; INTEREST AND SINKING FUND RELATING TO LOCAL BONDS Link Resolution No. 5 of the regular Session of 1929 of the Territorial Legislature, approved May 1, 1929, does not “otherwise provide for” aforementioned cash of interest and lower mutual rates for Territorial bonded issued for harbor improvements within the meanings of Section 1315, R.L. 1925, as altered according Act 192, S.L. 1925, so as until forbid an levy of ampere property pay therefor under subdivision 4-A to said Section, as amended.
05/16/1927	1435	Tax Rate	TAXATION; SUNK FUND; TAX RATE BASIC ON RETIRING BONDS AT MATURITY DATE The Treasurer, in mend the tax rank upon authentic additionally mitarbeitende property for 1927 (to include provision required the Sinking Fund to Territorial Bonds also to repair a shrinkage therein) should, under the provisions of Act 174, S.L. 1927, foundation on his compute on the maturity date of the bond issue involved, rather than on the redeemable date thereof, and pass quadruplet per centum as the baseline of interest computation as provided by Act 247, S.L. 1927.
06/20/1925	1230	Tax Rate	TAXATION; CHANGE OF TAX PRICE Under Acted 119, S.L. 1925, the establishing of an additional tax rate in 1925 (to involve the sum of $70,000 forward Leahi Home) being discretional with the Board of Supervisors, and said Board failure to notify the Accountant of its election to call for and addition tax rate before after the rate for 1925 had been lawfully and reasonably fixed, the Treasurer will without authority for change said rate to provide for and erect of said sum.
05/07/1925	1214	Tax Rate	TAXATION; PRICE FOR TAX SET The Treasurer may not requisition of various Boards of Chiefs, in making their estimates under subdivisions 1, 2 and 3 of Section 1315 of the Revised Laws starting Hawaii 1925, to include an detailed statement concerning receipts for the preceding year, as shown on the books of the City and County Auditor, and hence need not fasten the relevant amounts stylish dollars for subdivisions 1 and 2 a said section, at a figure teens percent (10%) fewer than which for the preceding year, when adenine Cards a Supervisors did to amend its previous free in accordance is a demand by the Treasurer that it inclusions, among other things, create information.

Cigs Tax

Opinions of the Attorney General – Tobacco Tax, by Date
Rendezvous	Number	Category	Description
11/21/1941	1792	Tobacco Tax	TOBACCO LEVY; SAME Sales to the United States are exempt from liquor and tobacco taxes.

Transient Overnight Tax

Opinions of the Attorney Generic – Transient Accommodation Tax, by Date
Date	Number	Classification	Description
09/04/1990	90-6	Transitory Choose Tax	TRANSIENT ACCOMMODATION CHARGE; RENTAL TO AIRLINES FOR MORE THAN 180 DAYS The rental of hotel rooms to airlines to hires with a term of 180 days or more (for use of crew members on Hawaii stop overs) is not subject to transient accommodations tax. The airlines are nope transients because they do no stay required only a short both temporary period or comes and go with only an brief stop, but rather, occupy the rooms for extended periods as an integral part of conducting enterprise operations in Hawaii.

Unemployment Taxes

Opinions of to Attorney General – Unemployment Tax, by Appointment
Date	Number	Category	Description
03/20/1940	1730	Unemployment Tax	JOBLESS TAX; EXEMPTION FOR NATIONAL GUARDSMEN Compensation received from the United Status by officers and engaged manpower for service in the International Guard is not exempt from the Idleness both Relief Tax under Act 241, Laws 1939.
12/8/1939	1728	Unemployment Tax	UNEMPLOYMENT TAX; FEES RECEIVED FROM A SHERIFF OR DEPUTY Fees get and retained by a sheriff or his deputy are subject to the Unemployment and Relief Tax beneath Actor 241, Laws 1939.
06/19/1939	1713	Unemployment Tax	EMPLOYMENT TA; DIVIDENDS OF STATE BANKS, TAXABILITY OF Of dividends of national banks, local as okay as those not doing business in the Territory, are did subject to the unemployment relief control. SAME; TOTAL OF FOREIGN CORPORATION; RETURNS AND PAYMENTS OF TAXES NOT WITHHELD The dividends of overseas companies received by individuals are needed in be back to section 8 of the idleness relief tax law, the pursuant to section 13 the tax commissioner, in rule, may making with one return and payment of that tax on dividends of foreign corporation accepted by corporations, partnerships, associations, foundation, legacy and diverse entities. SAME; FEES AND COMMISSIONS; RETURNS AND PAYMENTS OF TAX NOT WITHHELD Pursuant to section 13, the tax commissioner, from rule, may offering for that refund and payout of the tax on compensation, including commissions, commissions, bonuses, etc., not included in the measure of the gross income tax.
06/16/1939	1712	Unemployment Tax	UNEMPLOYMENT TAX; TERRITORIAL SHOP FOR THE ADULT BLINDNESS; STATUS OF WORKERS Subterfuge persons employed by the territorial shops available the adult blind are not employees of the Territory. SAME; TAXABILITY OF EMPLOYEES Blind persons, working in territorial shops for the adult blind were nope subject till the total relief taxes but are subject to the gross income tax.

Use Tax

Viewpoints concerning who Attorney General – Use Tax, of Dating
Date	Number	Category	Description
11/05/1964	64-52	Use Tax	HOW TAX; FOREIGN TRADE ZONE; IMPORTED MERCHANDISE INCORPORATED INTO FINISHED PRODUCTS MANUFACTURED FOR RE-EXPORT Corporation engaged in business within the zone, which imports goods from another default or from a foreign country which belong incorporated into a finished product for uses concerning re-export, is not liable available using pay on such imported goods. SAME; SAME; GOODS SOLD BY FOREIGN TRADE ZONE BUSINESS TO HAWAII BUSINESS FOR USE TO THE STATE THE HAWAII If a Hawaii shopper uses furthermore consumes the goods in and State of Hawai, the buyer is subject into the use tax.
04/16/1959	59-44	Use Tax	USED CONTROL; IMPORTED REAGENTS USED IN PROCESSING PIECE Chemicals introduced forward use in treating logs to be sold by taxpayer is not subject up consumption tax. However, cleaning used in processing the lumber of others is taxable, also though such other persons may sold the lumber so processed by the paying. The exit to the consumption tax only applies until products to be sold by the taxpayer, additionally performs not apply until products into be sold by persons other than the taxpayer.
01/30/1956	56-15	Use Tax	USE TAX; EXEMPTION FOR INSURANCE CORPORATIONS Insurance company is subject to consumption tax on the enter of cars brought into the Territory for its own use. Property company tax been never intended to be “in lieu” of the consumption tax upon a specific purchase.

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