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Justia US Law US Codes and Statutes Hawaii Revised Statutes 2015 Hawaii Revised Statutes TITLE 14. TAXATION 238. Use Tax Law
View the 2021 Hawaii Revised Statutes | View Previous Versions of the Hawaii Revised Statutes

2015 Hawaii Revised Statutes
TITLE 14. TAXATION
238. Use Tax Law

  • 238-1 Definitions, generally.
  • 238-2 Imposition of tax on tangible personal property; exemptions.
  • 238-2.3 Imposition of tax on imported services or contracting; exemptions.
  • 238-2.5 REPEALED.
  • 238-2.6 County surcharge on state tax; administration.
  • 238-3 Application of tax, etc.
  • 238-4 Certain property used by producers.
  • 238-5 Returns.
  • 238-6 Collection of tax by seller; penalty.
  • 238-7 Audits; additional assessments; refunds.
  • 238-8 Appeal, correction of assessment.
  • 238-9 Records.
  • 238-9.5 Motor vehicle importation; report by dealers; proof of payment.
  • 238-10 Penalties.
  • 238-11 Collection of taxes by assumpsit or distraint; concurrent jurisdiction of district judges.
  • 238-12 REPEALED.
  • 238-13 Other provisions of general excise tax law applicable.
  • 238-14 Taxes state realizations.
  • 238-15 Short title.
  • 238-16 Rules and regulations.

Disclaimer: These codes may not be the most recent version. Hawaii may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.

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