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Haw. Rev. Stat. ch. 251 – Rental Motor Vehicle, Tour Vehicle, and Car-Sharing Vehicle Surcharge Tax | Midpage
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Hawaii Revised Statutes
Division 1
Title 14
Chapter 251
Haw. Rev. Stat. ch. 251
Rental Motor Vehicle, Tour Vehicle, and Car-Sharing Vehicle Surcharge Tax
251-1
Definitions.
251-2
Rental motor vehicle and tour vehicle surcharge tax.
251-2.5
Car-sharing vehicle surcharge tax.
251-3
Certificate of registration.
251-4
Return and payments; penalties.
251-5
Remittances.
251-6
Annual return.
251-7
Filing of returns.
251-8
Assessment of surcharge tax upon failure to make return; limitation period; exceptions; extension by agreement.
251-9
Overpayment; refunds.
251-10
Appeals.
251-11
Records to be kept; examination.
251-12
Disclosure of returns unlawful; destruction of returns.
251-13
Collection by suit; injunction.
251-14
Application of surcharge tax.
251-15
Administration and enforcement; rules.
251-16
Repealed.