Hawaii
Chapter 251
17 entries
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CHAPTER 251
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§251-1 Definitions.
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§251-2 Rental motor vehicle and tour vehicle surcharge tax.
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§251-3 Certificate of registration.
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§251-4 Return and payments; penalties.
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§251-5 Remittances.
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[§251-6] Annual return.
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§251-7 Filing of returns.
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§251-8 Assessment of surcharge tax upon failure to make return; limitation period; exceptions; extension by agreement.
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§251-9 Overpayment; refunds.
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§251-10 Appeals.
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§251-11 Records to be kept; examination.
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§251-12 Disclosure of returns unlawful; destruction of returns.
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[§251-13] Collection by suit; injunction.
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[§251-14] Application of surcharge tax.
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[§251-15] Administration and enforcement; rules.
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§251-16 REPEALED.