2015 Hawaii Revised Statutes
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.
- 251-2.5 Car-sharing 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- 251-16 REPEALED.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 heading amended by L 2014, c 110, 4.
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.