There is a newer version of the Hawaii Revised Statutes
2023
2022
2021
2020
2019
Other previous versions
View our newest version here

2013 Hawaii Revised Statutes
TITLE 14. TAXATION
237. General Excise Tax Law
237-32 Penalties.


HI Rev Stat § 237-32 (2013) What's This?

§237-32 Penalties. Penalties and interest shall be added to and become a part of the tax, when and as provided by section 231-39. [L 1935, c 141, pt of §13; am L 1941, c 265, §8; RL 1945, §5463; am L 1945, c 253, §5; am L 1953, c 125, §10; RL 1955, §117-27; HRS §237-32]

Case Notes

Penalties and interest automatically follow nonpayment of taxes. 40 H. 121, aff'd 216 F.2d 700.

Disclaimer: These codes may not be the most recent version. Hawaii may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.

This site is protected by reCAPTCHA and the Google Privacy Policy and Terms of Service apply.