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2021 Hawaii Revised Statutes
Title 14. Taxation
248. County Budgets; Tax Funds
- 248-1 Definitions.
- 248-2 REPEALED.
- 248-2.5 REPEALED.
- 248-2.6 County surcharge on state tax; disposition of proceeds. [Section repealed December 31, 2030. L Sp 2017, c 1, §6.] (a) If adopted by county ordinance, all county surcharges on state tax collected by the director of taxation shall be paid into the state treasury quarterly, within ten working days after collection, and shall be placed by the director of finance in special accounts; provided that county surcharge revenues levied, assessed, and collected in a county with a population greater than five hundred thousand shall be deposited into the mass transit special fund established under section 248-2.7. Out of the revenues generated by county surcharges on state tax paid into each respective state treasury special account or the mass transit special fund, the director of finance shall deduct one per cent of the gross proceeds of a respective county's surcharge on state tax to reimburse the State for the costs of assessment, collection, disposition, and oversight of the county surcharge on state tax incurred by the State. Amounts retained shall be general fund realizations of the State. (b) The amounts deducted for costs of assessment, collection, disposition, and oversight of county surcharges on state tax shall be withheld from payment to the counties by the State out of the county surcharges on state tax collected for the current calendar year. (c) For the purpose of this section, the costs of assessment, collection, disposition, and oversight of the county surcharges on state tax shall include any and all costs, direct or indirect, that are deemed necessary and proper to effectively administer this section and sections 237-8.6 and 238-2.6. (d) For a county with a population equal to or less than five hundred thousand that adopts a county surcharge on state tax, after the deduction and withholding of the costs under subsections (a) and (b), the director of finance shall pay the remaining balance on a quarterly basis to the director of finance of each county that has adopted a county surcharge on state tax und
- 248-2.7 Mass transit special fund; established; distribution of funds.
- 248-3 State requirements.
- 248-4 Submission of budgets during years legislature meets.
- 248-5 REPEALED.
- 248-6 REPEALED.
- 248-7 Tax payments, how made; caveat.
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