Hawaii Revised Statutes
Title 14. Taxation
244D. Liquor Tax Law

244D-1 Definitions. - §244D-1 Definitions. Wherever used in this chapter, unless the context...

244D-2 Permit. - §244D-2 Permit. (a) It shall be unlawful for any dealer...

244D-3 Cooperation between department and liquor commission. - §244D-3 Cooperation between department and liquor commission. The department of...

244D-4 Tax; limitations. - §244D-4 Tax; limitations. (a) Every person who sells or uses...

244D-4.3 Exemption for sales of liquor shipped out of the State. (a) There shall be exempted from, and excluded from the measure of, the taxes imposed by this chapter all of the value or gross proceeds arising from the manufacture, production, or sal... - §244D-4.3 Exemption for sales of liquor shipped out of the...

244D-4.5 REPEALED. - §244D-4.5 REPEALED. L 1994, c 89, §2.

244D-5 REPEALED. - §244D-5 REPEALED. L 1986, c 344, §5; L 1989, c...

244D-6 Return, form, contents. - §244D-6 Return, form, contents. Every taxpayer shall, on or before...

244D-7 Payment of tax; penalties. - §244D-7 Payment of tax; penalties. At the time of the...

244D-8 Determination of tax, additional assessments, credit, and refunds. - §244D-8 Determination of tax, additional assessments, credit, and refunds. (a)...

244D-9 Records to be kept. - §244D-9 Records to be kept. (a) Every dealer shall keep...

244D-10 Inspection. - §244D-10 Inspection. The director of taxation, the liquor commission, or...

244D-11 Tax in addition to other taxes. - §244D-11 Tax in addition to other taxes. The tax imposed...

244D-12 Appeals. - §244D-12 Appeals. Any person aggrieved by any assessment of the...

244D-13 Other provisions applicable. - §244D-13 Other provisions applicable. All of the provisions of chapters...

244D-14 Investigations; contempts; fees. - §244D-14 Investigations; contempts; fees. The director of taxation, and any...

244D-15 Administration by director; rules and regulations. - §244D-15 Administration by director; rules and regulations. The administration of...

244D-16 Penalties. - §244D-16 Penalties. (a) The penalties provided by this section shall...

244D-17 Disposition of revenues. - §244D-17 Disposition of revenues. All moneys collected pursuant to this...