There is a newer version of the Hawaii Revised Statutes
2010 Hawaii Code
DIVISION 1. GOVERNMENT
TITLE 14. TAXATION
237D. Transient Accommodations Tax
- CHAPTER 237D TRANSIENT ACCOMMODATIONS TAX
- 237D-1 Definitions
- 237D-2 Imposition and rates
- 237D-3 Exemptions
- 237D-3.5 Repealed
- 237D-4 Certificate of registration
- 237D-5 Repealed
- 237D-5.5 Repealed
- 237D-6 Return and payments; penalties
- 237D-6.5 Remittances; distribution to counties
- 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 Filing of returns
- 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- 237D-17 Repealed
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