2011 Hawaii Code
DIVISION 1. GOVERNMENT
TITLE 14. TAXATION
247. Conveyance Tax
§247-5 Imprinting of seal.


HI Rev Stat § 247-5 (2011 through Reg Sess) What's This?

§247-5 Imprinting of seal. The tax shall be evidenced as paid by the imprinting of an appropriate seal or seals on the document or instrument, which imprinting or seal itself shall indicate on its face the amount of the tax paid. The seal or seals shall be so imprinted upon the payment of the tax, together with the appropriate penalty and interest where applicable, and, in any event, prior to the recordation or filing of the document or instrument with the registrar of conveyances or the assistant registrar of the land court.

For the purposes of this chapter, the director may require that the documents or instruments be brought to any of the various offices of the department of taxation for an examination of the instrument or document, or for the purpose of having the seal imprinted on the document or instrument. [L 1966, c 10, pt of §1; am L 1967, c 293, §3; HRS §247-5; am L 1968, c 5, §10]

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