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Haw. Rev. Stat. ch. 238 – Use Tax Law | Midpage
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Hawaii Revised Statutes
Division 1
Title 14
Chapter 238
Haw. Rev. Stat. ch. 238
Use Tax Law
238-1
Definitions, generally.
238-2
Imposition of tax on tangible personal property; exemptions.
238-2.2
Imposition of tax on intangible property.
238-2.3
Imposition of tax on imported services or contracting; exemptions.
238-2.5
Repealed.
238-2.6
County surcharge on state tax; administration.
238-3
Application of tax, etc.
238-4
Certain property used by producers.
238-5
Returns.
238-6
Collection of tax by seller; penalty.
238-7
Audits; additional assessments; refunds.
238-8
Appeal, correction of assessment.
238-9
Records.
238-9.5
Motor vehicle importation; report by dealers; proof of payment.
238-10
Penalties.
238-11
Collection of taxes by assumpsit or distraint; concurrent jurisdiction of district judges.
238-12
Repealed.
238-13
Other provisions of general excise tax law applicable.
238-14
Taxes state realizations.
238-15
Short title.
238-16
Rules and regulations.