Nursing Facility Tax

  1. Law
  2. Hawaii Revised Statutes
  3. Social Services
  4. Nursing Facility Tax

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Section
346E-1

Definitions.

Section
346E-2

Imposition of tax and rates.

Section
346E-3

Return and payments; penalties.

Section
346E-4

Withholding.

Section
346E-5

Annual return.

Section
346E-6

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

Section
346E-7

Overpayment; refunds.

Section
346E-8

Appeals.

Section
346E-9

Records to be kept; examination; penalties.

Section
346E-10

Disclosure of returns unlawful; destruction of returns.

Section
346E-11

Collection by suit; injunction.

Section
346E-12

Application of taxes.

Section
346E-13

Administration and enforcement; rules.

Section
346E-14

Taxes; allowable reimbursement costs.

Section
346E-15

REPEALED.

Section
346E-16

Evasion of tax, etc.; penalties.