Hawaii Revised Statutes
Title 14. Taxation
237D. Transient Accommodations Tax

237D-1 Definitions. - §237D-1 Definitions. Whenever used in this chapter, unless the context...

237D-2 Imposition and rates - §237D-2 Imposition and rates. (a) There is levied and shall...

237D-2.5 County transient accommodations tax; administration. - §237D-2.5 County transient accommodations tax; administration. (a) The county transient...

237D-3 Exemptions. - §237D-3 Exemptions. This chapter shall not apply to: (1) Health...

237D-3.5 REPEALED. L 1996, c 13, §18. - §237D-3.5 REPEALED. L 1996, c 13, §18.

237D-4 Certificate of registration. - §237D-4 Certificate of registration. (a) Every taxpayer not required to...

237D-4.5 Certificate of registration for transient accommodations broker, travel agency, and tour packager. - §237D-4.5 Certificate of registration for transient accommodations broker, travel agency,...

237D-5 REPEALED. - §237D-5 REPEALED. L 1989, c 199, §3.

237D-5.5 REPEALED. - §237D-5.5 REPEALED. L 2005, c 235, §9.

237D-6 Return and payments; penalties. - §237D-6 Return and payments; penalties. (a) On or before the...

237D-6.5 Remittances. - §237D-6.5 Remittances. (a) All remittances of taxes imposed under this...

237D-7 Annual return. - §237D-7 Annual return. On or before the twentieth day of...

237D-7.5 Federal assessments; adjustments of gross rental, gross rental proceeds, or fair market rental value; report to the department. - §237D-7.5 Federal assessments; adjustments of gross rental, gross rental proceeds,...

237D-8 REPEALED. - §237D-8 REPEALED. L 2021, c 90, §13. Note L 2021,...

237D-8.5 "HAWAII TRANSIENT ACCOMMODATIONS TAXES MUST BE PAID ON THE GROSS RENTS COLLECTED BY ANY PERSON RENTING TRANSIENT ACCOMMODATIONS IN THE STATE OF HAWAII. A COPY OF THE FIRST PAGE OF THIS AGREEMENT, OR OF FEDERAL INTERNAL REVENUE FORM 1099 STAT... - §237D-8.5 Collection of rental by third party; filing with department;...

237D-8.6 Reconciliation; form requirement. - §237D-8.6 Reconciliation; form requirement. (a) On or before the twentieth...

237D-9 Assessment of tax upon failure to make return; limitation period; exceptions; extension by agreement. - §237D-9 Assessment of tax upon failure to make return; limitation...

237D-10 Overpayment; refunds. - §237D-10 Overpayment; refunds. Upon application, if the director determines that...

237D-11 Appeals. - §237D-11 Appeals. Any person aggrieved by any assessment of the...

237D-12 Records to be kept; examination. - §237D-12 Records to be kept; examination. Every taxpayer shall keep...

237D-13 Disclosure of returns unlawful; destruction of returns. - §237D-13 Disclosure of returns unlawful; destruction of returns. (a) All...

237D-14 Collection by suit; injunction. - §237D-14 Collection by suit; injunction. The department may collect taxes...

237D-15 Application of tax. - §237D-15 Application of tax. (a) The tax imposed by this...

237D-16 Administration and enforcement; rules. - §237D-16 Administration and enforcement; rules. (a) The director of taxation...

237D-17 REPEALED. - §237D-17 REPEALED. L 1995, c 92, §26.