Hawaii Revised Statutes
237D. Transient Accommodations Tax
237D-3.5 REPEALED. L 1996, c 13, §18.

Hawaii Revised Statutes

Title 14. Taxation

237D. Transient Accommodations Tax

237D-1 Definitions.

237D-2 Imposition and rates

237D-2.5 County transient accommodations tax; administration.

237D-3 Exemptions.

237D-3.5 REPEALED. L 1996, c 13, §18.

237D-4 Certificate of registration.

237D-4.5 Certificate of registration for transient accommodations broker, travel agency, and tour packager.

237D-5 REPEALED.

237D-5.5 REPEALED.

237D-6 Return and payments; penalties.

237D-6.5 Remittances.

237D-7 Annual return.

237D-7.5 Federal assessments; adjustments of gross rental, gross rental proceeds, or fair market rental value; report to the department.

237D-8 REPEALED.

237D-8.5 "HAWAII TRANSIENT ACCOMMODATIONS TAXES MUST BE PAID ON THE GROSS RENTS COLLECTED BY ANY PERSON RENTING TRANSIENT ACCOMMODATIONS IN THE STATE OF HAWAII. A COPY OF THE FIRST PAGE OF THIS AGREEMENT, OR OF FEDERAL INTERNAL REVENUE FORM 1099 STAT...

237D-8.6 Reconciliation; form requirement.

237D-9 Assessment of tax upon failure to make return; limitation period; exceptions; extension by agreement.

237D-10 Overpayment; refunds.

237D-11 Appeals.

237D-12 Records to be kept; examination.

237D-13 Disclosure of returns unlawful; destruction of returns.

237D-14 Collection by suit; injunction.

237D-15 Application of tax.

237D-16 Administration and enforcement; rules.

237D-17 REPEALED.