Hawaii Revised Statutes
238. Use Tax Law
238-12 REPEALED.

Hawaii Revised Statutes

Title 14. Taxation

238. Use Tax Law

238-1 Definitions, generally.

238-2 Imposition of tax on tangible personal property; exemptions.

238-2.2 Imposition of tax on intangible property.

238-2.3 Imposition of tax on imported services or contracting; exemptions.

238-2.5 REPEALED.

238-2.6 County surcharge on state tax; administration. (a) The county surcharge on state tax, upon the adoption of a county ordinance and in accordance with the requirements of section 46-16.8, shall be levied, assessed, and collected as provided in...

238-3 Application of tax, etc.

238-4 Certain property used by producers.

238-5 Returns.

238-6 Collection of tax by seller; penalty.

238-7 Audits; additional assessments; refunds.

238-8 Appeal, correction of assessment.

238-9 Records.

238-9.5 Motor vehicle importation; report by dealers; proof of payment.

238-10 Penalties.

238-11 Collection of taxes by assumpsit or distraint; concurrent jurisdiction of district judges.

238-12 REPEALED.

238-13 Other provisions of general excise tax law applicable.

238-14 Taxes state realizations.

238-15 Short title.

238-16 Rules and regulations.