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Fuel Tax Law

  1. Law
  2. Hawaii Revised Statutes
  3. Taxation
  4. Fuel Tax Law

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Section
243-1

Definitions.

Section
243-2

Distributors to register and be licensed.

Section
243-3

Retail dealers, permits; certificates.

Section
243-3.5

Environmental response, energy, and food security tax; uses.

Section
243-4

License taxes.

Section
243-5

County fuel tax.

Section
243-6

Fuel taxes, dispositions.

Section
243-7

Tax not applicable, when.

Section
243-8

License taxes payable monthly.

Section
243-9

Distributors, etc., to keep records.

Section
243-10

Statements and payments.

Section
243-11

Failure to make and file statements and making false statement unlawful.

Section
243-12

Procedure upon failure to file statement; penalties.

Section
243-13

Director empowered to make examinations, penalty, etc.

Section
243-14

Assessments; limitation period; exceptions; extension by agreement.

Section
243-14.5

Appeals.

Section
243-15

REPEALED.

Section
243-16

Rules and regulations.

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