Tax Reviews

Section 23-71 et seq., Hawai‘i Revised Statutes, requires the Auditor to annually review different tax exemptions, exclusions, and credits on a 10-year recurring cycle, including provisions for the Public Service Company Tax and Insurance Premium Tax.

Section 23-91 et seq., Hawai‘i Revised Statutes, requires the Auditor to annually review different tax credits, exclusions, and deductions on a five-year recurring cycle.

DateReport No - TitleRelated LinksDept/AgencySubjectReport Type
06/29/202222-07, Review of Income and Financial Institutions Tax Provisions Pursuant to Section 23-93, Hawai‘i Revised Statutes

Summary

Tax Reviews
06/28/202222-06, Review of Tax Provisions Pursuant to Section 23-74, Hawai‘i Revised Statutes

Summary

General Excise, Use Tax ExemptionsTax Reviews
04/01/202121-07, Review of General Excise and Use Tax Exemptions and Exclusions Pursuant to Section 23-73, Hawai‘i Revised Statutes

Summary

General Excise, Use Tax ExemptionsTax Reviews
03/31/202121-06, Review of Income and Financial Institutions Tax Credits Pursuant to Section 23-92, Hawai‘i Revised Statutes

Summary

Tax Reviews
06/25/202020-09, Review of General Excise and Use Tax Exemptions and Exclusions

Summary

General Excise, Use Tax ExemptionsTax Reviews