Rental Motor Vehicle, Tour Vehicle, and Car-Sharing Vehicle Surcharge Tax

  1. Law
  2. Hawaii Revised Statutes
  3. Taxation
  4. Rental Motor Vehicle, Tour Vehicle, and Car-Sharing Vehicle Surcharge Tax

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Section
251-1

Definitions.

Section
251-2

Rental motor vehicle and tour vehicle surcharge tax.

Section
251-2.5

Car-sharing vehicle surcharge tax.

Section
251-3

Certificate of registration.

Section
251-4

Return and payments; penalties.

Section
251-5

Remittances.

Section
251-6

Annual return.

Section
251-7

Filing of returns.

Section
251-8

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

Section
251-9

Overpayment; refunds.

Section
251-10

Appeals.

Section
251-11

Records to be kept; examination.

Section
251-12

Disclosure of returns unlawful; destruction of returns.

Section
251-13

Collection by suit; injunction.

Section
251-14

Application of surcharge tax.

Section
251-15

Administration and enforcement; rules.

Section
251-16

REPEALED.