§251-7 Filing of returns. All monthly, quarterly, semiannual, and annual returns shall be transmitted in the form and manner prescribed by the department. [L 1991, c 263, pt of §1; am L 2021, c 117, §30]
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.