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Haw. Rev. Stat. ch. 237D – Transient Accommodations Tax | Midpage
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Hawaii Revised Statutes
Division 1
Title 14
Chapter 237D
Haw. Rev. Stat. ch. 237D
Transient Accommodations Tax
237D-1
Definitions.
237D-2
Imposition and rates.
237D-2.5
County transient accommodations tax; administration.
237D-3
Exemptions.
237D-3.5
Repealed.
237D-4
Certificate of registration.
237D-4.5
Certificate of registration for transient accommodations broker, travel agency, and tour packager.
237D-5
Repealed.
237D-5.5
Repealed.
237D-6
Return and payments; penalties.
237D-6.5
Remittances.
237D-7
Annual return.
237D-7.5
Federal assessments; adjustments of gross rental, gross rental proceeds, or fair market rental value; report to the department.
237D-8
Repealed.
237D-8.5
Collection of rental by third party; filing with department; statement required.
237D-8.6
Reconciliation; form requirement.
237D-9
Assessment of tax upon failure to make return; limitation period; exceptions; extension by agreement.
237D-10
Overpayment; refunds.
237D-11
Appeals.
237D-12
Records to be kept; examination.
237D-13
Disclosure of returns unlawful; destruction of returns.
237D-14
Collection by suit; injunction.
237D-15
Application of tax.
237D-16
Administration and enforcement; rules.
237D-17
Repealed.