Hawaii Revised Statutes
Title 20. Social Services
346E. Nursing Facility Tax

346E-1 Definitions. - §346E-1 Definitions. As used in this chapter, unless the context...

346E-2 Imposition of tax and rates. - §346E-2 Imposition of tax and rates. (a) There is levied...

346E-3 Return and payments; penalties. - §346E-3 Return and payments; penalties. (a) On or before the...

346E-4 Withholding. - §346E-4 Withholding. As an option to making payments under section...

346E-5 Annual return. - §346E-5 Annual return. On or before the twentieth day of...

346E-6 Assessment of tax upon failure to make return; limitation period; exceptions; extension by agreement. - §346E-6 Assessment of tax upon failure to make return; limitation...

346E-7 Overpayment; refunds. - §346E-7 Overpayment; refunds. Upon application by an operator, if the...

346E-8 Appeals. - §346E-8 Appeals. Any operator aggrieved by any assessment of the...

346E-9 Records to be kept; examination; penalties. - §346E-9 Records to be kept; examination; penalties. (a) Every operator...

346E-10 Disclosure of returns unlawful; destruction of returns. - §346E-10 Disclosure of returns unlawful; destruction of returns. (a) All...

346E-11 Collection by suit; injunction. - §346E-11 Collection by suit; injunction. The department may collect taxes...

346E-12 Application of taxes. - §346E-12 Application of taxes. The taxes imposed by this chapter...

346E-13 Administration and enforcement; rules. - §346E-13 Administration and enforcement; rules. (a) The director shall administer...

346E-14 Taxes; allowable reimbursement costs. - §346E-14 Taxes; allowable reimbursement costs. All taxes paid pursuant to...

346E-15 REPEALED. - §346E-15 REPEALED. L 2002, c 178, §13.

346E-16 Evasion of tax, etc.; penalties. - §346E-16 Evasion of tax, etc.; penalties. It shall be unlawful:...