Hawaii Revised Statutes 346e. Nursing Facility Tax

• 346e-1 Definitions.
  As used in this chapter, unless the context otherwise requires: "Department" means the department of human services. "Director" means the director of human services....
• 346e-2 Imposition of Tax and Rates.
  (a) There is levied and shall be assessed and collected during each quarter a tax in the amount of six per cent of all...
• 346e-3 Return and Payments; Penalties.
  (a) On or before the fifteenth day of February, May, August, and November, or for fiscal year taxpayers on or before the forty-fifth day...
• 346e-4 Withholding.
  As an option to making payments under section 346E-3, the department and the operator in writing may agree that the department will withhold all...
• 346e-5 Annual Return.
  On or before the twentieth day of the fourth month following the close of the calendar or fiscal taxable year, every operator who has...
• 346e-6 Assessment of Tax Upon Failure to Make Return; Limitation Period; Exceptions; Extension by Agreement.
  (a) If any operator fails to make a return as required by this chapter, the director shall make an estimate of the tax liability...
• 346e-7 Overpayment; Refunds.
  Upon application by an operator, if the director determines that any tax, interest, or penalty has been paid more than once, or has been...
• 346e-8 Appeals.
  Any operator aggrieved by any assessment of the tax imposed by this chapter for any quarter or any year, may appeal from the assessment...
• 346e-9 Records to Be Kept; Examination; Penalties.
  (a) Every operator shall keep, in the English language, within the State, and preserve for a period of three years, suitable records relating to...
• 346e-10 Disclosure of Returns Unlawful; Destruction of Returns.
  (a) All tax returns and return information required to be filed under this chapter, and the report of any investigation of the return or...
• 346e-11 Collection by Suit; Injunction.
  The department may collect taxes due and unpaid under this chapter, together with all accrued penalties, by action in assumpsit or other appropriate proceedings...
• 346e-12 Application of Taxes.
  The taxes imposed by this chapter shall be in addition to any other taxes imposed by any other laws of the State; provided that...
• 346e-13 Administration and Enforcement; Rules.
  (a) The director shall administer and enforce this chapter. With respect to: (1) The examinations of books and records, and operators and other persons;...
• 346e-14 Taxes; Allowable Reimbursement Costs.
  All taxes paid pursuant to this chapter shall be deemed allowable and reimbursable costs for federal medicaid reimbursement purposes. The department shall make appropriate...
• 346e-15 Repealed.
  L 2002, c 178, §13.
• 346e-16 Evasion of Tax, Etc.; Penalties.
  It shall be unlawful: (1) For any operator to: (A) Refuse to make the return required in section 346E-5; (B) Make any false or...

Last modified: October 27, 2016