Hawaii Revised Statutes
Title 14. Taxation
238. Use Tax Law

238-1 Definitions, generally. - §238-1 Definitions, generally. Whenever used in this chapter, unless otherwise...

238-2 Imposition of tax on tangible personal property; exemptions. - §238-2 Imposition of tax on tangible personal property; exemptions. There...

238-2.2 Imposition of tax on intangible property. - §238-2.2 Imposition of tax on intangible property. There is hereby...

238-2.3 Imposition of tax on imported services or contracting; exemptions. - §238-2.3 Imposition of tax on imported services or contracting; exemptions....

238-2.5 REPEALED. - §238-2.5 REPEALED. L 2003, c 135, §13.

238-2.6 County surcharge on state tax; administration. (a) The county surcharge on state tax, upon the adoption of a county ordinance and in accordance with the requirements of section 46-16.8, shall be levied, assessed, and collected as provided in... - §238-2.6 County surcharge on state tax; administration. (a) The county...

238-3 Application of tax, etc. - §238-3 Application of tax, etc. (a) The tax imposed by...

238-4 Certain property used by producers. - §238-4 Certain property used by producers. If a licensed producer,...

238-5 Returns. - §238-5 Returns. (a) On or before the twentieth day of...

238-6 Collection of tax by seller; penalty. - §238-6 Collection of tax by seller; penalty. (a) For purposes...

238-7 Audits; additional assessments; refunds. - §238-7 Audits; additional assessments; refunds. (a) Sections 237-36 to 237-40...

238-8 Appeal, correction of assessment. - §238-8 Appeal, correction of assessment. If any person having made...

238-9 Records. - §238-9 Records. Every person who is engaged in any business...

238-9.5 Motor vehicle importation; report by dealers; proof of payment. - §238-9.5 Motor vehicle importation; report by dealers; proof of payment....

238-10 Penalties. - §238-10 Penalties. Penalties and interest shall be added to and...

238-11 Collection of taxes by assumpsit or distraint; concurrent jurisdiction of district judges. - §238-11 Collection of taxes by assumpsit or distraint; concurrent jurisdiction...

238-12 REPEALED. - §238-12 REPEALED. L 1995, c 92, §27.

238-13 Other provisions of general excise tax law applicable. - §238-13 Other provisions of general excise tax law applicable. In...

238-14 Taxes state realizations. - §238-14 Taxes state realizations. All taxes collected under this chapter...

238-15 Short title. - §238-15 Short title. This chapter may be cited as the...

238-16 Rules and regulations. - §238-16 Rules and regulations. The director of taxation may adopt...