There is a newer version of the Hawaii Revised Statutes
2010 Hawaii Code
DIVISION 1. GOVERNMENT
TITLE 14. TAXATION
251. Rental Motor Vehicle and Tour Vehicle Surcharge Tax
- 251-1 Definitions
- 251-2 Rental motor vehicle and tour 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- 251-16 Repealed
[CHAPTER 251]
RENTAL MOTOR VEHICLE AND TOUR VEHICLE SURCHARGE
TAX
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