Hawaii Revised Statutes 247. Conveyance Tax

• 247-1 Imposition of Tax.
  There is hereby imposed and shall be levied, collected, and paid, a tax as hereinafter provided, on all transfers or conveyances of realty or...
• 247-2 Basis and Rate of Tax.
  The tax imposed by section 247-1 shall be based on the actual and full consideration (whether cash or otherwise, including any promise, act, forbearance,...
• 247-3 Exemptions.
  The tax imposed by section 247-1 shall not apply to: (1) Any document or instrument that is executed prior to January 1, 1967; (2)...
• 247-4 Payment and Liability of the Tax.
  (a) The tax imposed by this chapter shall be paid by the grantor, lessor, sublessor, assignor, transferor, seller, conveyor, or any other person conveying...
• 247-4.5 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...
• 247-5 Imprinting of Seal.
  The tax shall be evidenced as paid by the imprinting of an appropriate seal or seals on the document or instrument, which imprinting or...
• 247-6 Certificate of Conveyance Required.
  (a) Any party, with the exception of governmental bodies, agencies, or officers, to a document or instrument subject to this chapter, or the party's...
• 247-6.5 Limitation Period for Assessment, Levy, Collection, or Credit.
  The amount of conveyance taxes imposed by this chapter shall be assessed or levied, and the overpayment, if any, shall be credited within three...
• 247-7 Disposition of Taxes.
  All taxes collected under this chapter shall be paid into the state treasury to the credit of the general fund of the State, to...
• 247-8 Refunds.
  The director of taxation may order the refund in whole or in part of any tax which has been erroneously or unjustly paid. The...
• 247-9 Enforcement and Administration.
  The director of taxation shall administer and enforce the taxes imposed by this chapter. The director may prescribe rules and regulations not inconsistent with...
• 247-10 Collection.
  All revenue laws relating to the assessment and collection of taxes are hereby extended to and made a part of this chapter, so far...
• 247-11 Repealed.
  L 1995, c 92, §30.
• 247-12 Repealed.
  L 1995, c 92, §31.
• 247-13 Short Title.
  This chapter may be cited as the "Conveyance Tax Law." [L 1966, c 10, pt of §1; HRS §247-13]

Last modified: October 27, 2016