Hawaii Revised Statutes 244d. Liquor Tax Law

  • 244d-1 Definitions.
    Wherever used in this chapter, unless the context otherwise requires: "Alcohol" means ethyl alcohol, hydrated oxide of ethyl, or spirits of wine, from whatever source...
  • 244d-2 Permit.
    (a) It shall be unlawful for any dealer to sell liquor unless a permit has been issued to the dealer as hereinafter prescribed, and...
  • 244d-3 Cooperation Between Department and Liquor Commission.
    The department of taxation and the liquor commission, if the commission exercises its authority under this chapter, shall cooperate in the enforcement of this...
  • 244d-4 Tax; Limitations.
    (a) Every person who sells or uses any liquor in the State not taxable under this chapter, in respect of the transaction by which...
  • 244d-4.3 Exemption for Sales of Liquor Shipped Out of the State.
    (a) There shall be exempted from, and excluded from the measure of, the taxes imposed by this chapter all of the value or gross...
  • 244d-4.5 Repealed.
    L 1994, c 89, §2.
  • 244d-5 Repealed.
    L 1986, c 344, §5; L 1989, c 149, §1.
  • 244d-6 Return, Form, Contents.
    Every taxpayer shall, on or before the twentieth day of each month, file with the department of taxation in the taxation district in which...
  • 244d-7 Payment of Tax; Penalties.
    At the time of the filing of the return required under section 244D-6 and within the time prescribed therefor, each taxpayer shall pay to...
  • 244d-8 Determination of Tax, Additional Assessments, Credit, and Refunds.
    (a) As soon as practicable after each return has been filed, the department of taxation shall cause it to be examined and shall compute...
  • 244d-9 Records to Be Kept.
    (a) Every dealer shall keep a record of all sales of liquor by gallonage and dollar volume in each liquor category defined in section...
  • 244d-10 Inspection.
    The director of taxation, the liquor commission, or the duly authorized agent of either the director or commission, may examine all records required to...
  • 244d-11 Tax in Addition to Other Taxes.
    The tax imposed by this chapter shall be in addition to any other tax imposed upon the business of selling liquor or upon any...
  • 244d-12 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...
  • 244d-13 Other Provisions Applicable.
    All of the provisions of chapters 235 and 237 not inconsistent with this chapter and which may appropriately be applied to the taxes, persons,...
  • 244d-14 Investigations; Contempts; Fees.
    The director of taxation, and any agent authorized by the director to conduct any inquiry, investigation, or hearing hereunder, shall have power to administer...
  • 244d-15 Administration by Director; Rules and Regulations.
    The administration of this chapter is vested in the director of taxation who may prescribe and enforce rules and regulations for the enforcement and...
  • 244d-16 Penalties.
    (a) The penalties provided by this section shall apply to any person whether acting as principal, agent, officer, or director, for oneself, itself, or...
  • 244d-17 Disposition of Revenues.
    All moneys collected pursuant to this chapter shall be paid into the state treasury as state realizations, to be kept and accounted for as...

Last modified: October 27, 2016