2011 Hawaii Code
DIVISION 1. GOVERNMENT
TITLE 14. TAXATION
251. Rental Motor Vehicle and Tour Vehicle Surcharge Tax
§251-5 Remittances.
§251-5 Remittances. [Repeal and reenactment on June 30, 2012. L 2011, c 104, §8.] All remittances of surcharge taxes imposed under this chapter shall be made by cash, bank draft, cashier's check, money order, or certificate of deposit to the office of the taxation district to which the return was transmitted. The department shall deposit the moneys into the state treasury to the credit of the state highway fund; provided that of the rental motor vehicle surcharge taxes assessed and collected pursuant to section 251-2(a), the equivalent of $4.50 of the tax assessed and collected per day shall be deposited into the state treasury to the credit of the general fund. [L 1991, c 263, pt of §1; am L 2011, c 104, §4]
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