Office of the Auditor | State of Hawai`i

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.

Date	Report Number - Title	Related Links	Department/Agency	Subject	Report Type
01/26/2026	26-03, Review of General Excise and Use Tax Provisions Pursuant to Section 23-77, Hawai‘i Revised Statutes	Summary	Taxation	General Excise, Use Tax Exemptions	Tax Reviews
01/26/2026	26-02, Review of Income Tax Provisions Pursuant to Section 23-96, Hawai‘i Revised Statutes	Summary	Taxation		Tax Reviews
08/21/2024	24-06, Review of General Excise and Use Tax Provisions Pursuant to Section 23-76, Hawai‘i Revised Statutes	Summary	Taxation	General Excise, Use Tax Exemptions	Tax Reviews
08/14/2024	24-07, Review of Income Tax Provisions Pursuant to Section 23-95, Hawai‘i Revised Statutes	Summary	Taxation		Tax Reviews