Hawaii Revised Statutes 243. Fuel Tax Law

• 243-1 Definitions.
  Whenever used in this chapter: "Alternative fuel" means methanol, denatured ethanol, and other alcohols; mixtures containing eighty-five per cent or more by volume of...
• 243-2 Distributors to Register and Be Licensed.
  Every distributor, and any person before becoming a distributor, shall register as such with the department of taxation on forms to be prescribed, prepared,...
• 243-3 Retail Dealers, Permits; Certificates.
  (a) The certificate of a retail dealer as to the amount of the retail dealer's retail sales during the month, referred to in section...
• 243-3.5 Environmental Response, Energy, and Food Security Tax; Uses.
  (a) In addition to any other taxes provided by law, subject to the exemptions set forth in section 243-7, there is hereby imposed a...
• 243-4 License Taxes.
  (a) Every distributor shall, in addition to any other taxes provided by law, pay a license tax to the department of taxation for each...
• 243-5 County Fuel Tax.
  The amount of the "county of Hawaii fuel tax", "city and county of Honolulu fuel tax", "county of Maui fuel tax", and "county of...
• 243-6 Fuel Taxes, Dispositions.
  The "city and county of Honolulu fuel tax" shall be paid by the department of taxation into the state treasury, and shall, by the...
• 243-7 Tax Not Applicable, When.
  (a) This chapter requiring the payment of license fees shall not be held or construed to apply to fuel imported into the State in...
• 243-8 License Taxes Payable Monthly.
  License taxes imposed by this chapter shall be paid in monthly installments to the department of taxation. [L 1932 1st, c 19, §5; RL...
• 243-9 Distributors, Etc., to Keep Records.
  Every distributor shall keep in the State and preserve for five years a record in such form as the department of taxation shall prescribe,...
• 243-10 Statements and Payments.
  Each distributor and each person subject to section 243-4(b), on or before the twentieth day of each calendar month, shall file with the director...
• 243-11 Failure to Make and File Statements and Making False Statement Unlawful.
  It shall be unlawful for any distributor, or any other person, to fail, neglect, or refuse to make and file any statement required by...
• 243-12 Procedure Upon Failure to File Statement; Penalties.
  If any distributor or other person fails, neglects, or refuses to file any statement or report as herein provided, the director of taxation, immediately...
• 243-13 Director Empowered to Make Examinations, Penalty, Etc.
  The director of taxation and the director's authorized assistants may subpoena witnesses, compel the production of books, papers, and other records, administer oaths, examine...
• 243-14 Assessments; Limitation Period; Exceptions; Extension by Agreement.
  (a) In any case of computation of the tax by the director of taxation, as provided in sections 243-12 and 243-13, the amount of...
• 243-14.5 Appeals.
  Any person aggrieved by any assessment of the tax imposed by this chapter may appeal from the assessment in the manner and within the...
• 243-15 Repealed.
  L 1995, c 92, §28.
• 243-16 Rules and Regulations.
  Subject to chapter 91, the director of taxation shall have power to make rules and regulations relating to matters of procedure in the administration...

Last modified: October 27, 2016