Hawaii Revised Statutes
251. Rental Motor Vehicle, Tour Vehicle, and Car-Sharing Vehicle Surcharge Tax
251-16 REPEALED.

§251-16 REPEALED. L 1995, c 92, §32.

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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251-16 REPEALED.