Hawaii Revised Statutes
Title 14. Taxation
251. Rental Motor Vehicle, Tour Vehicle, and Car-Sharing Vehicle Surcharge Tax

251-1 Definitions. - §251-1 Definitions. As used in this chapter, unless the context...

251-2 Rental motor vehicle and tour vehicle surcharge tax. - §251-2 Rental motor vehicle and tour vehicle surcharge tax. (a)...

251-2.5 Car-sharing vehicle surcharge tax. - §251-2.5 Car-sharing vehicle surcharge tax. (a) There is levied and...

251-3 Certificate of registration. - §251-3 Certificate of registration. (a) Each person as a condition...

251-4 Return and payments; penalties. - §251-4 Return and payments; penalties. (a) On or before the...

251-5 Remittances. - §251-5 Remittances. All remittances of surcharge taxes imposed under this...

251-6 Annual return. - §251-6 Annual return. On or before the twentieth day of...

251-7 Filing of returns. - §251-7 Filing of returns. All monthly, quarterly, semiannual, and annual...

251-8 Assessment of surcharge tax upon failure to make return; limitation period; exceptions; extension by agreement. - §251-8 Assessment of surcharge tax upon failure to make return;...

251-9 Overpayment; refunds. - §251-9 Overpayment; refunds. Upon application by a person, if the...

251-10 Appeals. - §251-10 Appeals. Any person aggrieved by any assessment of the...

251-11 Records to be kept; examination. - §251-11 Records to be kept; examination. Every person shall keep...

251-12 Disclosure of returns unlawful; destruction of returns. - §251-12 Disclosure of returns unlawful; destruction of returns. (a) All...

251-13 Collection by suit; injunction. - §251-13 Collection by suit; injunction. The department may collect surcharge...

251-14 Application of surcharge tax. - §251-14 Application of surcharge tax. The surcharge tax imposed by...

251-15 Administration and enforcement; rules. - §251-15 Administration and enforcement; rules. (a) The director shall administer...

251-16 REPEALED. - §251-16 REPEALED. L 1995, c 92, §32.