Haw. Rev. Stat. » Haw. Rev. Stat. / Chapter 235
Hawaii Revised Statutes

Haw. Rev. Stat. § 235-2 (2025)

, 235-2.1, and 235-2.2  REPEALED. 

✓ laws through the 2025 session: the 2026 session is not included
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     §§235-2, 235-2.1, and 235-2.2  REPEALED.  L 2016, c 53, §§2 to 4.

 

 

Notes of Decisions
Cited in 1 case, 1976–1976 · leading case: In re the Tax Appeals of 711 Motors, Inc., 547 P.2d 1343 (Haw. 1976).
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In re the Tax Appeals of 711 Motors, Inc., 547 P.2d 1343 (Haw. 1976). · cites it 6× “We also note that those portions of the Internal Revenue Code of 1954 which dealt with the depreciation deduction and were incorporated into the Hawaii income tax law by HRS § 235-2, as of the date of enactment of HRS § 237-4(8), distinguished between tangible personal property…”
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