Hawaii Revised Statutes
244D. Liquor Tax Law
244D-11 Tax in addition to other taxes.

§244D-11 Tax in addition to other taxes. The tax imposed by this chapter shall be in addition to any other tax imposed upon the business of selling liquor or upon any of the transactions, acts, or activities taxed by this chapter. [L Sp 1984 1st, c 1, pt of §2]

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Structure Hawaii Revised Statutes

Hawaii Revised Statutes

Title 14. Taxation

244D. Liquor Tax Law

244D-1 Definitions.

244D-2 Permit.

244D-3 Cooperation between department and liquor commission.

244D-4 Tax; limitations.

244D-4.3 Exemption for sales of liquor shipped out of the State. (a) There shall be exempted from, and excluded from the measure of, the taxes imposed by this chapter all of the value or gross proceeds arising from the manufacture, production, or sal...

244D-4.5 REPEALED.

244D-5 REPEALED.

244D-6 Return, form, contents.

244D-7 Payment of tax; penalties.

244D-8 Determination of tax, additional assessments, credit, and refunds.

244D-9 Records to be kept.

244D-10 Inspection.

244D-11 Tax in addition to other taxes.

244D-12 Appeals.

244D-13 Other provisions applicable.

244D-14 Investigations; contempts; fees.

244D-15 Administration by director; rules and regulations.

244D-16 Penalties.

244D-17 Disposition of revenues.