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Code · Hawaii · Chapter 251

CHAPTER 251

109 words·~1 min read·/hi/chapter-251/251

A research copy — for the controlling text, always check the official state or federal source. Not legal advice.

CHAPTER 251
RENTAL MOTOR VEHICLE, TOUR VEHICLE, AND CAR-SHARING VEHICLE SURCHARGE TAX
Section
251-1 Definitions
251-2 Rental motor vehicle and tour vehicle surcharge tax
251-2.5 Car-sharing vehicle surcharge tax
251-3 Certificate of registration
251-4 Return and payments; penalties
251-5 Remittances
251-6 Annual return
251-7 Filing of returns
251-8 Assessment of surcharge tax upon failure to make
return; limitation period; exceptions; extension by
agreement
251-9 Overpayment; refunds
251-10 Appeals
251-11 Records to be kept; examination
251-12 Disclosure of returns unlawful; destruction of
returns
251-13 Collection by suit; injunction
251-14 Application of surcharge tax
251-15 Administration and enforcement; rules
251-16 Repealed
Note
Chapter heading amended by L 2014, c 110, §4.
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