Clear Form
FORM
N-305
(REV. 2008)
STATE OF HAWAII — DEPARTMENT OF TAXATION
APPLICATION FOR INTERNATIONAL CARRIERS OF FOREIGN COUNTRIES
CLAIMING EXEMPTIONS UNDER SECTION 235-7(a)(8), HRS
State of Hawaii — Department of Taxation
Attention: Income Tax Assessor
P. O. Box 259
Honolulu, Hawaii 96809-0259
Date ______________________
Sir:
On behalf of
, an international carrier of
(Claimant)
, I do hereby apply and, by these means, submit our claim for exemption
(Name of Country)
from the payment of income taxes pursuant to section 235-7(a)(8), HRS, for the period beginning
,
and
ending
,
.
For the purposes of this claim, I declare that the income derived from the operation of ships or aircraft is exempt under the Internal
Revenue Code pursuant to the provisions of an income tax treaty or agreement entered into by and between the United States and
, and the tax laws of the local governments of said country reciprocally exempt from the application of all
(Name of Country)
of their net income taxes, the income derived from the operation of ships or aircraft which are documented or registered under the laws
of the United States.
Citation of Agreement or Treaty the exemption from taxation is claimed
Agreement/Treaty provision number or reference
Mailing Address
Business Address
Organized under the Laws of (Name of Foreign Country)
Date of Business Began in Hawaii
Source of Income (Describe Fully)
AFFIDAVIT
I,
,who’s signature appears below, of
for which this claim for exemption is made, being duly sworn, deposes and says, under the penalties set forth in Section 231-36, HRS,
that the information submitted herein has been examined by me and is to the best of my knowledge and belief, true and correct and
made in good faith without any intent whatsoever on my part to evade the payment of taxes.
SIGNATURE
TITLE:
Form N-305