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2018 Hawaii Revised Statutes
TITLE 14. TAXATION
251. Rental Motor Vehicle, Tour Vehicle, and Car-Sharing 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- 251-16 REPEALED.
Note
Chapter heading amended by L 2014, c 110, 4.
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