Hawaii Revised Statutes
Title 14. Taxation
243. Fuel Tax Law

243-1 Definitions. - §243-1 Definitions. Whenever used in this chapter: "Alternative fuel" means...

243-2 Distributors to register and be licensed. - §243-2 Distributors to register and be licensed. (a) Every distributor,...

243-3 Retail dealers, permits; certificates. - §243-3 Retail dealers, permits; certificates. (a) The certificate of a...

243-3.5 Environmental response, energy, and food security tax; uses. - §243-3.5 Environmental response, energy, and food security tax; uses. (a)...

243-4 License taxes. - §243-4 License taxes. (a) Every distributor shall, in addition to...

243-5 County fuel tax. - §243-5 County fuel tax. The amount of the "county of...

243-6 Fuel taxes, dispositions. - §243-6 Fuel taxes, dispositions. The "city and county of Honolulu...

243-7 Tax not applicable, when. - §243-7 Tax not applicable, when. (a) This chapter requiring the...

243-8 REPEALED. - §243-8 REPEALED. L 2021, c 116, §11 and c 117,...

243-9 Distributors, etc., to keep records. - §243-9 Distributors, etc., to keep records. Every distributor shall keep...

243-10 Statements and payments. - §243-10 Statements and payments. Each distributor and each person subject...

243-11 Failure to make and file statements and making false statement unlawful. - §243-11 Failure to make and file statements and making false...

243-12 Procedure upon failure to file statement; penalties. - §243-12 Procedure upon failure to file statement; penalties. If any...

243-13 Director empowered to make examinations, penalty, etc. - §243-13 Director empowered to make examinations, penalty, etc. The director...

243-14 Assessments; limitation period; exceptions; extension by agreement. - §243-14 Assessments; limitation period; exceptions; extension by agreement. (a) In...

243-14.5 Appeals. - §243-14.5 Appeals. Any person aggrieved by any assessment of the...

243-15 REPEALED. - §243-15 REPEALED. L 1995, c 92, §28.

243-16 Rules and regulations. - §243-16 Rules and regulations. Subject to chapter 91, the director...

243-17 Chapter 235 and chapter 237 applicable. - §243-17 Chapter 235 and chapter 237 applicable. All of the...