Hawaii Revised Statutes
Title 14. Taxation

239-4.5 Segregation of gross income, etc., on records and in returns of telecommunications businesses. - §239-4.5 Segregation of gross income, etc., on records and in...

239-5 Public utilities, generally. - §239-5 Public utilities, generally. (a) There shall be levied and...

239-5.5 Surcharge amounts exempt. - §239-5.5 Surcharge amounts exempt. Amounts received in the form of...

239-5.6 REPEALED. - §239-5.6 REPEALED. L 2017, c 205, §6.

239-6 Airlines, certain carriers. - §239-6 Airlines, certain carriers. (a) There shall be levied and...

239-6.5 Tax credit for lifeline telephone service subsidy. - §239-6.5 Tax credit for lifeline telephone service subsidy. A telephone...

239-7 Assessments; payments; chapter 235 applicable. - §239-7 Assessments; payments; chapter 235 applicable. (a) The tax imposed...

239-8 Allocation and apportionment. - §239-8 Allocation and apportionment. (a) The gross income included in...

239-9 Time of application of tax and other provisions. - §239-9 Time of application of tax and other provisions. (a)...

239-10 Disposition of revenues. - §239-10 Disposition of revenues. All taxes collected under this chapter...

239-11 and 239-12 REPEALED. - § §239-11 and 239-12 REPEALED. L 2021, c 117, §...

239-13 REPEALED. - §239-13 REPEALED. L 2007, c 9, §28.

239-21 Application. - §239-21 Application. Sections 239-21 to 239-25 shall apply to home...

239-22 Definitions. - §239-22 Definitions. As used in sections 239-21 to 239-25: "Charges...

239-23 Mobile telecommunications definitions. - §239-23 Mobile telecommunications definitions. The definitions relating to mobile telecommunications...

239-24 Effect of customer's failure to provide its place of primary use; effect of aggregation or segregation of charges. - §239-24 Effect of customer's failure to provide its place of...

239-25 Nonseverability. - §239-25 Nonseverability. If a court of competent jurisdiction enters a...

240. Public Utilities; Franchise Tax

240-1 Electric light and power companies, tax on. - §240-1 Electric light and power companies, tax on. Every person...

240-1.5 Surcharge amounts exempt. - §240-1.5 Surcharge amounts exempt. Amounts received in the form of...

240-1.6 REPEALED. L 2017, c 205, §7. - §240-1.6 REPEALED. L 2017, c 205, §7.

240-2 Books, papers, etc. - §240-2 Books, papers, etc. All books, papers, records, and accounts...

241. Taxation of Banks and Other Financial Corporations

241-1 Definitions. - §241-1 Definitions. As used in this chapter unless a different...

241-1.5 Time of application of tax and other provisions. - §241-1.5 Time of application of tax and other provisions. (a)...

241-2 Imposition of tax on national banking associations; construction; exemption from other taxes, except real property tax. - §241-2 Imposition of tax on national banking associations; construction; exemption...

241-3 Imposition of tax on other banks, building and loan associations, financial services loan companies, financial corporations, small business investment companies, trust companies, mortgage loan companies, financial holding companies, development... - §241-3 Imposition of tax on other banks, building and loan...

241-3.5 Deduction from entire net income. - §241-3.5 Deduction from entire net income. There shall be allowed...

241-4 Measure and rate of tax. - §241-4 Measure and rate of tax. (a) The measure of...

241-4.3 Alternative tax. Section 1201 (with respect to alternative tax for corporations) of the Internal Revenue Code shall be operative for the purposes of this chapter and shall be applied as set forth in this section. If for any taxable year a ban... - §241-4.3 Alternative tax. Section 1201 (with respect to alternative tax...

241-4.4 Capital infrastructure tax credit. - §241-4.4 Capital infrastructure tax credit. The capital infrastructure tax credit...

241-4.5 Capital goods excise tax credit. - §241-4.5 Capital goods excise tax credit. The capital goods excise...

241-4.6 Renewable energy technologies; income tax credit. - §241-4.6 Renewable energy technologies; income tax credit. The renewable energy...

241-4.7 Low-income housing; income tax credit. - §241-4.7 Low-income housing; income tax credit. The low-income housing tax...

241-4.8 High technology business investment tax credit. - §241-4.8 High technology business investment tax credit. The high technology...

241-5 Returns; payment of tax. - §241-5 Returns; payment of tax. Returns made on the basis...

241-6 Chapter 235 applicable. - §241-6 Chapter 235 applicable. All of the provisions of chapter...

241-7 Disposition of funds. - §241-7 Disposition of funds. All taxes collected under this chapter...

242. Mortgage Loan Exemption--Repealed - REPEALED. L 1988, c 87, §2.

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...

244. Liquor Tax Law--Repealed - REPEALED. L Sp 1984 1st, c 1, §5. Cross References...

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...

245. Cigarette Tax and Tobacco Tax Law

245-1 Definitions. - Note Sections 245-1 to 245-15 designated as Part I by...

245-2 License. - §245-2 License. (a) It shall be unlawful for any person...

245-2.5 Retail tobacco permit. - §245-2.5 Retail tobacco permit. (a) Every retailer engaged in the...

245-2.6 Unlawful tobacco retailing in the first degree. (a) Beginning March 1, 2007, a person or entity required to obtain a retail tobacco permit commits the offense of unlawful tobacco retailing in the first degree if the person or entity knowingly... - §245-2.6 Unlawful tobacco retailing in the first degree. (a) Beginning...

245-2.7 Unlawful tobacco retailing in the second degree. (a) Beginning March 1, 2007, a person or entity required to obtain a retail tobacco permit commits the offense of unlawful tobacco retailing in the second degree if the person or entity reckles... - §245-2.7 Unlawful tobacco retailing in the second degree. (a) Beginning...

245-3 Taxes. - §245-3 Taxes. (a) Every wholesaler or dealer, in addition to...

245-4 REPEALED. - §245-4 REPEALED. L 1993, c 220, §17.

245-5 Returns. - §245-5 Returns. Every wholesaler or dealer, on or before the...

245-6 Payment of taxes; penalties. - §245-6 Payment of taxes; penalties. At the time of the...

245-7 Determination of taxes; additional assessments, credits, and refunds. - §245-7 Determination of taxes; additional assessments, credits, and refunds. (a)...

245-8 Records to be kept. - §245-8 Records to be kept. (a) Each wholesaler or dealer...

245-9 Inspection. - §245-9 Inspection. (a) The department and the attorney general may...

245-10 Appeals. - §245-10 Appeals. Any person aggrieved by any assessment of the...

245-11 Chapter 235 and chapter 237 applicable. - §245-11 Chapter 235 and chapter 237 applicable. All of the...

245-12 Investigations; contempts; fees. - §245-12 Investigations; contempts; fees. The director of taxation, and any...

245-13 Administration by director; rules and regulations. - §245-13 Administration by director; rules and regulations. The administration of...

245-14 REPEALED. - §245-14 REPEALED. L 1995, c 92, §29.

245-15 Disposition of revenues. - §245-15 Disposition of revenues. All moneys collected pursuant to this...

245-16 Unlawful shipment of cigarettes; penalty; reports; liability for unpaid taxes. - §245-16 Unlawful shipment of cigarettes; penalty; reports; liability for unpaid...

245-17 Delivery sales. - §245-17 Delivery sales. (a) No person shall conduct a delivery...

245-21 Payment of tax through use of stamps; exemptions. - Note Repeal of this part on June 30, 2006, by...

245-22 Affixation; required prior to distribution; method and manner. - §245-22 Affixation; required prior to distribution; method and manner. (a)...

245-22.5 Prohibition against stamping or sale of cigarettes not listed in the directory pursuant to chapter 486P. - §245-22.5 Prohibition against stamping or sale of cigarettes not listed...

245-23 Department to furnish stamps; designs, specifications, and denominations. - §245-23 Department to furnish stamps; designs, specifications, and denominations. The...

245-24 Sales through financial institutions. - §245-24 Sales through financial institutions. The department may enter into...

245-25 Purchase of stamps; when; by licensee or designee. - §245-25 Purchase of stamps; when; by licensee or designee. (a)...

245-26 Price; payment; deferred payment purchases. - §245-26 Price; payment; deferred payment purchases. (a) Stamps shall be...

245-27 Maximum amount of deferred-payment purchases; bond. - §245-27 Maximum amount of deferred-payment purchases; bond. (a) A licensee...

245-28 Time for payment of deferred-payment purchases; manner of payment. - §245-28 Time for payment of deferred-payment purchases; manner of payment....

245-29 Suspension or reduction of privilege to purchase on deferred-payment basis. - §245-29 Suspension or reduction of privilege to purchase on deferred-payment...

245-30 Penalty for failure to make timely payment. - §245-30 Penalty for failure to make timely payment. A licensee...

245-31 REPEALED. - §245-31 REPEALED. L 2021, c 116, §12 and c 117,...

245-32 Tax refund or credit for cigarettes and tobacco products shipped for sale or use outside the State. - §245-32 Tax refund or credit for cigarettes and tobacco products...

245-33 Unused stamps; cancellation of stamps. - §245-33 Unused stamps; cancellation of stamps. The department shall adopt...

245-34 Approval of department required for transfer of stamps. - §245-34 Approval of department required for transfer of stamps. Unaffixed...

245-35 Unlicensed possession or use of stamps. - §245-35 Unlicensed possession or use of stamps. A person who...

245-36 Counterfeiting stamps. - §245-36 Counterfeiting stamps. A person shall be guilty of a...

245-37 Sale or purchase of packages of cigarettes without stamps; fines and penalties. - §245-37 Sale or purchase of packages of cigarettes without stamps;...

245-38 Vending unstamped cigarettes. - §245-38 Vending unstamped cigarettes. (a) Beginning April 1, 2001, any...

245-39 Penalty exemptions; presumptions. - §245-39 Penalty exemptions; presumptions. (a) Sections 245-37 and 245-38 shall...

245-40 Forfeitures; disposition. - §245-40 Forfeitures; disposition. Any cigarette, package of cigarettes, carton of...

245-41 Enforcement; injunction; disposition of fines. - §245-41 Enforcement; injunction; disposition of fines. (a) Enforcement of this...

245-41.5 Cigarette tax stamp administrative special fund. - §245-41.5 Cigarette tax stamp administrative special fund. (a) There is...

245-42 Rules. - §245-42 Rules. The department shall adopt rules pursuant to chapter...

245-51 Export and foreign cigarettes prohibited. - §245-51 Export and foreign cigarettes prohibited. It shall be unlawful...

245-52 Alteration of packaging prohibited. - §245-52 Alteration of packaging prohibited. It shall be unlawful for...

245-53 Criminal penalties for illegal sale of export or foreign cigarettes. - §245-53 Criminal penalties for illegal sale of export or foreign...

245-54 Confiscation and seizure of illegal export or foreign cigarettes. - §245-54 Confiscation and seizure of illegal export or foreign cigarettes....

245-55 Forfeiture. - §245-55 Forfeiture. Any cigarette, package of cigarettes, or carton of...

245-56 Affixing of cigarette tax stamps to export cigarettes or altered packages prohibited. - §245-56 Affixing of cigarette tax stamps to export cigarettes or...

245-57 Documentation of foreign cigarettes. - §245-57 Documentation of foreign cigarettes. On the first business day...

245-58 Illegal sale of export or foreign cigarettes; revocation or suspension of license; civil penalties. - §245-58 Illegal sale of export or foreign cigarettes; revocation or...

245-59 Unfair trade practices. - §245-59 Unfair trade practices. Any violation of this part shall...

245-60 Deceptive cigarette sales. - §245-60 Deceptive cigarette sales. The importation or reimportation of cigarettes...

245-61 Enforcement. - §245-61 Enforcement. (a) Enforcement of this part shall be under...

245-62 Applicability. - §245-62 Applicability. (a) This chapter shall not apply to: (1)...

245-63 Penalties cumulative. - §245-63 Penalties cumulative. The penalties provided in this part are...

246. Real Property Tax Law - REPEALED. L 2016, c 52, §7.

246A. Transfer of Real Property Taxation Functions - REPEALED. L 2016, c 52, §8.

247. Conveyance Tax

247-1 Imposition of tax. - §247-1 Imposition of tax. There is hereby imposed and shall...

247-2 Basis and rate of tax. - §247-2 Basis and rate of tax. The tax imposed by...

247-3 Exemptions. - §247-3 Exemptions. The tax imposed by section 247-1 shall not...

247-4 Payment and liability of the tax. - §247-4 Payment and liability of the tax. (a) The tax...

247-4.5 Appeals. - §247-4.5 Appeals. Any person aggrieved by any assessment of the...

247-5 Imprinting of seal. - §247-5 Imprinting of seal. The tax shall be evidenced as...

247-6 Certificate of conveyance required. - §247-6 Certificate of conveyance required. (a) Any party, with the...

247-6.5 Limitation period for assessment, levy, collection, or credit. The amount of conveyance taxes imposed by this chapter shall be assessed or levied, and the overpayment, if any, shall be credited within three years after filing of the certifica... - §247-6.5 Limitation period for assessment, levy, collection, or credit. The...

247-7 Disposition of taxes. - §247-7 Disposition of taxes. All taxes collected under this chapter...

247-8 Refunds. - §247-8 Refunds. The director of taxation may order the refund...

247-9 Enforcement and administration. - §247-9 Enforcement and administration. The director of taxation shall administer...

247-10 Collection. - §247-10 Collection. All revenue laws relating to the assessment and...

247-11 and 247-12 REPEALED. - § §247-11 and 247-12 REPEALED. L 1995, c 92, §...

247-13 Short title. - §247-13 Short title. This chapter may be cited as the...

248. County Budgets; Tax Funds

248-1 Definitions. - §248-1 Definitions. Wherever used in this chapter: "Council" means the...

248-2 REPEALED. - §248-2 REPEALED. L 2000, c 18, §9.

248-2.5 REPEALED. - §248-2.5 REPEALED. L 2003, c 135, §14.

248-2.6 County surcharge on state tax; disposition of proceeds. [Section repealed December 31, 2030. L Sp 2017, c 1, §6.] (a) If adopted by county ordinance, all county surcharges on state tax collected by the director of taxation shall be paid into... - §248-2.6 County surcharge on state tax; disposition of proceeds. [Section...

248-2.7 Mass transit special fund; established; distribution of funds. - §248-2.7 Mass transit special fund; established; distribution of funds. (a)...

248-3 State requirements. - §248-3 State requirements. (a) On or before January 31 of...

248-4 Submission of budgets during years legislature meets. - §248-4 Submission of budgets during years legislature meets. In each...

248-5 REPEALED. - §248-5 REPEALED. L 2016, c 52, §6.

248-6 REPEALED. - §248-6 REPEALED. L 1989, c 338, §2.

248-7 Tax payments, how made; caveat. - §248-7 Tax payments, how made; caveat. All payments to be...

248-8 Special funds in treasury of State. - §248-8 Special funds in treasury of State. There are created...

248-9 State highway fund. - §248-9 State highway fund. (a) Moneys in the state highway...

248-10 State highway fund; disposition of certain income. - §248-10 State highway fund; disposition of certain income. The department...

248-11 REPEALED. - §248-11 REPEALED. L 1979, c 167, §2.

248-12 State highway fund to defray expenses of motor vehicle safety office. - §248-12 State highway fund to defray expenses of motor vehicle...

249. County Vehicular Taxes

249-1 Definitions. - §249-1 Definitions. As used in this chapter unless a different...

249-2 Imposition of tax. - §249-2 Imposition of tax. Except as otherwise provided in sections...

249-3 and 249-3.5 REPEALED. - § §249-3 and 249-3.5 REPEALED. L 1995, c 164, §...

249-4 Exemptions for new vehicles and official vehicles. - §249-4 Exemptions for new vehicles and official vehicles. All new...

249-5 REPEALED. - §249-5 REPEALED. L 1995, c 164, §7.

249-5.5 Stored vehicles. (a) All vehicles taxable under sections 249-1, 249-2, 249-4 and 249-6 to 249-13, which are stored so that they are not used for transportation, or for the other purposes covered by section 249-2, shall be exempt from the tax... - §249-5.5 Stored vehicles. (a) All vehicles taxable under sections 249-1,...

249-6 Exemptions for certain cars furnished to disabled veterans. - §249-6 Exemptions for certain cars furnished to disabled veterans. Passenger...

249-6.5 Exemption for National Guard, military reserves, and other active duty military personnel claiming Hawaii as their residence of record. - §249-6.5 Exemption for National Guard, military reserves, and other active...

249-7 Number plates. - §249-7 Number plates. (a) Upon receipt of the tax the...

249-7.5 New motor vehicle with a temporary number plate. - §249-7.5 New motor vehicle with a temporary number plate. Any...

249-8 Replacements for lost or damaged plates, tags, or emblems. - §249-8 Replacements for lost or damaged plates, tags, or emblems....

249-9 Number plates; purchase. - §249-9 Number plates; purchase. (a) The number plates hereinabove referred...

249-9.1 Special number plates. - §249-9.1 Special number plates. In addition to the number plates...

249-9.2 Special number plates; military service. - §249-9.2 Special number plates; military service. (a) In lieu of...

249-9.3 Special number plates; design and issuance by counties. - §249-9.3 Special number plates; design and issuance by counties. (a)...

249-9.4 Special series number plates. - §249-9.4 Special series number plates. A qualified household member, as...

249-9.5 Special number plates for Haleakala National Park and Hawaii Volcanoes National Park authorized. - §249-9.5 Special number plates for Haleakala National Park and Hawaii...

249-9.6 Special number plates; Polynesian Voyaging Society authorized. - §249-9.6 Special number plates; Polynesian Voyaging Society authorized. (a) Notwithstanding...

249-9.7 Special number plates for environmental conservation; authorized. - §249-9.7 Special number plates for environmental conservation; authorized. (a) Notwithstanding...

249-10 Delinquent penalties; seizure and sale for tax. - §249-10 Delinquent penalties; seizure and sale for tax. (a) Any...

249-11 Fraudulent use of plates, tags, or emblems and other misdemeanors; penalties. - §249-11 Fraudulent use of plates, tags, or emblems and other...

249-12 Standard size license plates. - §249-12 Standard size license plates. Notwithstanding sections 249-1 to 249-11...

249-13 Determination of rate. - §249-13 Determination of rate. (a) The council shall determine the...

249-14 Bicycle fee. - Note Part heading amended by L 2017, c 12, §58....

249-14.1 Number plates for mopeds; registration; fine. - §249-14.1 Number plates for mopeds; registration; fine. (a) The director...

249-14.2 Procedure when registration of a bicycle or moped transferred. (a) Upon transfer of registered ownership in or to a bicycle or moped, the person whose interest is to be transferred and the transferee shall write their signatures with pen and... - §249-14.2 Procedure when registration of a bicycle or moped transferred....

249-14.3 Exemption from fee and tag. - §249-14.3 Exemption from fee and tag. Any bicycle brought into...

249-14.5 New bicycles and mopeds. - §249-14.5 New bicycles and mopeds. All new bicycles and mopeds,...

249-14.6 Violations; penalty. - §249-14.6 Violations; penalty. Any seller who violates the provisions of...

249-15 Seizure and sale. - §249-15 Seizure and sale. The directors of finance, any person...

249-16 Duplicate bicycle tag; duplicate moped license plate and tag; and duplicate certificates of registration. - §249-16 Duplicate bicycle tag; duplicate moped license plate and tag;...

249-17 False tag, license plate, bicycle or moped, penalty. - §249-17 False tag, license plate, bicycle or moped, penalty. Any...

249-17.5 Bikeway fund; established. - §249-17.5 Bikeway fund; established. All fees collected under sections 249-14...

249-18 Highway fund. - §249-18 Highway fund. All taxes collected under this chapter, except...

249-31 State registration fee. - §249-31 State registration fee. (a) All vehicles and motor vehicles...

249-31.5 Exemptions from registration fees for certain vehicles; disabled veterans. - §249-31.5 Exemptions from registration fees for certain vehicles; disabled veterans....

249-32 REPEALED. - §249-32 REPEALED. L 1977, c 195, §3.

249-33 State vehicle weight tax, exemptions. - §249-33 State vehicle weight tax, exemptions. (a) All vehicles and...

249-34 Delinquent penalties; seizure and sale for tax and fee. - §249-34 Delinquent penalties; seizure and sale for tax and fee....

249-35 Electric foot scooters; registration. - §249-35 Electric foot scooters; registration. An electric foot scooter shall...

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.

255. Multistate Tax Compact

255-1 Adoption of compact. - §255-1 Adoption of compact. The "Multistate Tax Compact" is hereby...

255-2 Representation on multistate commission. - §255-2 Representation on multistate commission. The director of taxation, or...

255-3 Adoption of interstate audits. - §255-3 Adoption of interstate audits. Article VIII of the Multistate...

255D. Hawaii Simplified Sales and Use Tax Administration Act

255D-1 Short title. - §255D-1 Short title. This chapter shall be known and may...

255D-2 Definitions. - §255D-2 Definitions. The definitions in this section apply throughout this...

255D-3 Authority to participate in multistate negotiations. - §255D-3 Authority to participate in multistate negotiations. For the purposes...

255D-4 Authority to enter agreement. - §255D-4 Authority to enter agreement. The department with the concurrence...

255D-5 Relationship to state law. - §255D-5 Relationship to state law. No provision of the agreement...

255D-6 Agreement requirements. - §255D-6 Agreement requirements. The department shall not enter into the...

255D-7 Cooperating sovereigns. - §255D-7 Cooperating sovereigns. The agreement authorized by this chapter is...

255D-8 Limited binding and beneficial effect. - §255D-8 Limited binding and beneficial effect. (a) The agreement authorized...

255D-9 Seller and third party liability. - §255D-9 Seller and third party liability. [See Note below.] (a)...

256. College Savings Program

256-1 Definitions. - §256-1 Definitions. As used in this chapter, unless the context...

256-2 College savings program established. - §256-2 College savings program established. There is established the college...

256-3 Functions and powers of the director of finance. - §256-3 Functions and powers of the director of finance. (a)...

256-4 Program requirements; college account. - §256-4 Program requirements; college account. (a) A college account may...

256-5 Program limitations; college account. - §256-5 Program limitations; college account. (a) Nothing in this chapter...

256-6 College savings program trust fund. - §256-6 College savings program trust fund. (a) There is established...

256-7 Tax reporting. - §256-7 Tax reporting. The director of finance or the program...

256B. Hawaii ABLE Savings Program

256B-1 Definitions. - §256B-1 Definitions. As used in this chapter, unless the context...

256B-2 Hawaii ABLE savings program; establishment. - §256B-2 Hawaii ABLE savings program; establishment. The director of finance...

256B-3 Functions and powers of the director of finance. - §256B-3 Functions and powers of the director of finance. (a)...

256B-4 Management contract; terms. - §256B-4 Management contract; terms. (a) A management contract shall include,...

256B-5 Hawaii ABLE savings accounts; terms and conditions. - §256B-5 Hawaii ABLE savings accounts; terms and conditions. (a) An...

256B-6 Account funds. - §256B-6 Account funds. Moneys in an ABLE savings account: (1)...

256B-7 Accounts not guaranteed by the State. - §256B-7 Accounts not guaranteed by the State. (a) Nothing in...

256B-8 Hawaii ABLE savings program trust fund. - §256B-8 Hawaii ABLE savings program trust fund. (a) There is...

257. Individual Development Accounts

257-1 Definitions. - §257-1 Definitions. As used in this chapter: "Eligible educational institution"...

257-2 Eligible individuals. - §257-2 Eligible individuals. (a) The income of the household of...

257-3 Fiduciary organizations. - §257-3 Fiduciary organizations. (a) Fiduciary organizations shall serve as an...

257-4 Penalties. - §257-4 Penalties. (a) The fiduciary organization shall establish a grievance...

257-5 Death. - §257-5 Death. In the event of an account holder's death,...

257-6 Financial institutions. - §257-6 Financial institutions. (a) Financial institutions shall be permitted to...

257-7 Assets; disregarded. - §257-7 Assets; disregarded. The department of human services shall collaborate...

257-8 Matches. - §257-8 Matches. (a) The State shall match an amount of...

257-9 Tax exemption. - §257-9 Tax exemption. All moneys contributed into an individual development...

257-10 REPEALED. - §257-10 REPEALED. L 2021, c 117, §38.

257-11 Administration; evaluation; information; reporting. - §257-11 Administration; evaluation; information; reporting. (a) The fiduciary organization running...

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Hawaii Revised Statutes Title 14. Taxation

Hawaii Revised Statutes
Title 14. Taxation