Hawaii Revised Statutes 251. Rental Motor Vehicle and Tour Vehicle Surcharge Tax

• 251-1 Definitions.
  As used in this chapter, unless the context otherwise requires: "Car-sharing organization" means a rental motor vehicle lessor that operates a membership program in...
• 251-2 Rental Motor Vehicle and Tour Vehicle Surcharge Tax.
  (a) There is levied and shall be assessed and collected each month a rental motor vehicle surcharge tax of $7.50 a day, except that...
• 251-2.5 Car-Sharing Vehicle Surcharge Tax.
  (a) There is levied and shall be assessed and collected a car-sharing vehicle surcharge tax of 25 cents per half-hour, or any portion of...
• 251-3 Certificate of Registration.
  (a) Each person as a condition precedent to engaging or continuing in the business of providing rental motor vehicles to the public, engaging or...
• 251-4 Return and Payments; Penalties.
  (a) On or before the twentieth day of each calendar month, every person taxable under this chapter during the preceding calendar month shall file...
• 251-5 Remittances.
  All remittances of surcharge taxes imposed under this chapter shall be made by cash, bank draft, cashier's check, money order, or certificate of deposit...
• 251-6 Annual Return.
  On or before the twentieth day of the fourth month following the close of the taxable year, every person who has become liable for...
• 251-7 Filing of Returns.
  All monthly, quarterly, semiannual, and annual returns shall be transmitted to the office of the taxation district in which the person's place of business...
• 251-8 Assessment of Surcharge Tax Upon Failure to Make Return; Limitation Period; Exceptions; Extension by Agreement.
  (a) If any person fails to make a return as required by this chapter, the director shall make an estimate of the surcharge tax...
• 251-9 Overpayment; Refunds.
  Upon application by a person, if the director determines that any surcharge tax, interest, or penalty has been paid more than once, or has...
• 251-10 Appeals.
  Any person aggrieved by any assessment of the surcharge tax for any month or any year may appeal from the assessment in the manner...
• 251-11 Records to Be Kept; Examination.
  Every person shall keep in the English language within the State, and preserve for a period of three years, suitable records relating to the...
• 251-12 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...
• 251-13 Collection by Suit; Injunction.
  The department may collect surcharge taxes due and unpaid under this chapter, together with all accrued penalties, by action in assumpsit or other appropriate...
• 251-14 Application of Surcharge Tax.
  The surcharge tax imposed by this chapter shall be in addition to any other taxes imposed by any other laws of the State, except...
• 251-15 Administration and Enforcement; Rules.
  (a) The director shall administer and enforce this chapter in respect of: (1) The examination of books and records and of lessors, tour vehicle...
• 251-16 Repealed.
  L 1995, c 92, §32.

Last modified: October 27, 2016