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    • Legislation USA
    • Hawaii Revised Statutes
    • Title 14. Taxation
    • 251. Rental Motor Vehicle, Tour Vehicle, and Car-Sharing Vehicle Surcharge Tax
    • 251-10 Appeals.

    Hawaii Revised Statutes
    251. Rental Motor Vehicle, Tour Vehicle, and Car-Sharing Vehicle Surcharge Tax
    251-10 Appeals.

    §251-10 Appeals. Any person aggrieved by any assessment of the surcharge tax for any month or any year may appeal from the assessment in the manner and within the time and in all other respects as provided in the case of income tax appeals by section 235-114. [L 1991, c 263, pt of §1; am L 2000, c 199, §10; am L 2004, c 123, §10]

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    Structure Hawaii Revised Statutes

    Hawaii Revised Statutes

    Title 14. Taxation

    251. Rental Motor Vehicle, Tour Vehicle, and Car-Sharing Vehicle Surcharge Tax

    251-1 Definitions.

    251-2 Rental motor vehicle and tour vehicle surcharge tax.

    251-2.5 Car-sharing vehicle surcharge tax.

    251-3 Certificate of registration.

    251-4 Return and payments; penalties.

    251-5 Remittances.

    251-6 Annual return.

    251-7 Filing of returns.

    251-8 Assessment of surcharge tax upon failure to make return; limitation period; exceptions; extension by agreement.

    251-9 Overpayment; refunds.

    251-10 Appeals.

    251-11 Records to be kept; examination.

    251-12 Disclosure of returns unlawful; destruction of returns.

    251-13 Collection by suit; injunction.

    251-14 Application of surcharge tax.

    251-15 Administration and enforcement; rules.

    251-16 REPEALED.

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