§251-5 Remittances. All remittances of surcharge taxes imposed under this chapter shall be made by cash, bank draft, cashier's check, money order, or certificate of deposit in the form and manner prescribed by the department. The department shall deposit the moneys into the state treasury to the credit of the state highway fund. [L 1991, c 263, pt of §1; am L 2011, c 104, § §4, 8; am L 2018, c 215, §4; am L 2019, c 174, §3; am L 2021, c 117, §29]
Structure Hawaii Revised Statutes
251. Rental Motor Vehicle, Tour Vehicle, and Car-Sharing Vehicle Surcharge Tax
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.
251-11 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.