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    • Legislation USA
    • Hawaii Revised Statutes
    • Title 14. Taxation
    • 244D. Liquor Tax Law
    • 244D-7 Payment of tax; penalties.

    Hawaii Revised Statutes
    244D. Liquor Tax Law
    244D-7 Payment of tax; penalties.

    §244D-7 Payment of tax; penalties. At the time of the filing of the return required under section 244D-6 and within the time prescribed therefor, each taxpayer shall pay to the department of taxation the tax imposed by this chapter, required to be shown by the return.
    Penalties and interest shall be added to and become a part of the tax, when and as provided by section 231-39. [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    244D-4.5 REPEALED.

    244D-5 REPEALED.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.

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