Haw. Rev. Stat. » Haw. Rev. Stat. / Chapter 88
Hawaii Revised Statutes

Haw. Rev. Stat. § 88-94 (2026)

  Withholding of income taxes

✓ current as of July 2026
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     §88-94  Withholding of income taxes.  Pension, annuity, and retirement allowance payments from the system shall be subject to income tax withholding requirements as set forth by the federal government; payment of these taxes as withheld shall be the liability of the system.  The board of trustees shall adopt rules to administer the purposes of this section. [L 1966, c 11, §§2, 3; HRS §88-85; am L 1969, c 110, pt of §1; gen ch 1985; am L 2005, c 58, §1]

 

 

Notes of Decisions
Cited in 1 case, 2004–2004 · leading case: Higashi v. Higashi, 103 P.3d 388 (Haw. App. 2004).
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Higashi v. Higashi, 103 P.3d 388 (Haw. App. 2004). · cites it 2× “As indicated by HRS § 88-94 (1993), they are not free from United States taxes.”
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