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2019 Hawaii Revised Statutes
TITLE 14. TAXATION
238. Use Tax Law
- 238-1 Definitions, generally.
- 238-2 Imposition of tax on tangible personal property; exemptions.
- 238-2.2 Imposition of tax on intangible property.
- 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- 238-2.5 REPEALED.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- 238-12 REPEALED.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.
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