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2022 Hawaii Revised Statutes
Title 14. Taxation
237D. Transient Accommodations Tax
- 237D-1 Definitions.
- 237D-2 Imposition and rates
- 237D-2.5 County transient accommodations tax; administration.
- 237D-3 Exemptions.
- 237D-3.5 REPEALED. L 1996, c 13, §18.
- 237D-4 Certificate of registration.
- 237D-4.5 Certificate of registration for transient accommodations broker, travel agency, and tour packager.
- 237D-5 REPEALED.
- 237D-5.5 REPEALED.
- 237D-6 Return and payments; penalties.
- 237D-6.5 Remittances.
- 237D-7 Annual return.
- 237D-7.5 Federal assessments; adjustments of gross rental, gross rental proceeds, or fair market rental value; report to the department.
- 237D-8 REPEALED.
- 237D-8.5 "HAWAII TRANSIENT ACCOMMODATIONS TAXES MUST BE PAID ON THE GROSS RENTS COLLECTED BY ANY PERSON RENTING TRANSIENT ACCOMMODATIONS IN THE STATE OF HAWAII. A COPY OF THE FIRST PAGE OF THIS AGREEMENT, OR OF FEDERAL INTERNAL REVENUE FORM 1099 STATING THE AMOUNT OF RENTS COLLECTED, SHALL BE FILED WITH THE HAWAII DEPARTMENT OF TAXATION." "HAWAII TRANSIENT ACCOMMODATIONS TAXES AND"
- 237D-8.6 Reconciliation; form requirement.
- 237D-9 Assessment of tax upon failure to make return; limitation period; exceptions; extension by agreement.
- 237D-10 Overpayment; refunds.
- 237D-11 Appeals.
- 237D-12 Records to be kept; examination.
- 237D-13 Disclosure of returns unlawful; destruction of returns.
- 237D-14 Collection by suit; injunction.
- 237D-15 Application of tax.
- 237D-16 Administration and enforcement; rules.
- 237D-17 REPEALED.
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