Transient Accommodations Tax

  1. Law
  2. Hawaii Revised Statutes
  3. Taxation
  4. Transient Accommodations Tax

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Section
237D-1

Definitions.

Section
237D-2

Imposition and rates

Section
237D-3

Exemptions.

Section
237D-3.5

REPEALED.

Section
237D-4

Certificate of registration.

Section
237D-4.5

Certificate of registration for transient accommodations broker, travel agency, and tour packager.

Section
237D-5

REPEALED.

Section
237D-5.5

REPEALED.

Section
237D-6

Return and payments; penalties.

Section
237D-6.5

Remittances; distribution to counties.

Section
237D-7

Annual return.

Section
237D-7.5

Federal assessments; adjustments of gross rental, gross rental proceeds, or fair market rental value; report to the department.

Section
237D-8

Filing of returns.

Section
237D-8.5

Collection of rental by third party; filing with department; statement required.

Section
237D-8.6

Reconciliation; form requirement.

Section
237D-9

Assessment of tax upon failure to make return; limitation period; exceptions; extension by agreement.

Section
237D-10

Overpayment; refunds.

Section
237D-11

Appeals.

Section
237D-12

Records to be kept; examination.

Section
237D-13

Disclosure of returns unlawful; destruction of returns.

Section
237D-14

Collection by suit; injunction.

Section
237D-15

Application of tax.

Section
237D-16

Administration and enforcement; rules.

Section
237D-17

REPEALED.