Hawaii Chapter 237D — Transient Accommodations Tax

25 sections hosted, reproduced from the official public-domain source.

Haw. Rev. Stat. § 237D-1— Definitions
Haw. Rev. Stat. § 237D-2— Imposition and rates
Haw. Rev. Stat. § 237D-2.5— County transient accommodations tax; administration
Haw. Rev. Stat. § 237D-3— Exemptions
Haw. Rev. Stat. § 237D-3.5— Repealed
Haw. Rev. Stat. § 237D-4— Certificate of registration
Haw. Rev. Stat. § 237D-4.5— Certificate of registration for transient accommodations broker, travel agency, and tour packager
Haw. Rev. Stat. § 237D-5— Repealed
Haw. Rev. Stat. § 237D-5.5— Repealed
Haw. Rev. Stat. § 237D-6— Return and payments; penalties
Haw. Rev. Stat. § 237D-6.5— Remittances
Haw. Rev. Stat. § 237D-7— Annual return
Haw. Rev. Stat. § 237D-7.5— Federal assessments; adjustments of gross rental, gross rental proceeds, or fair market rental value; report to the department
Haw. Rev. Stat. § 237D-8— Repealed
Haw. Rev. Stat. § 237D-8.5— Collection of rental by third party; filing with department; statement required
Haw. Rev. Stat. § 237D-8.6— Reconciliation; form requirement
Haw. Rev. Stat. § 237D-9— Assessment of tax upon failure to make return; limitation period; exceptions; extension by agreement
Haw. Rev. Stat. § 237D-10— Overpayment; refunds
Haw. Rev. Stat. § 237D-11— Appeals
Haw. Rev. Stat. § 237D-12— Records to be kept; examination
Haw. Rev. Stat. § 237D-13— Disclosure of returns unlawful; destruction of returns
Haw. Rev. Stat. § 237D-14— Collection by suit; injunction
Haw. Rev. Stat. § 237D-15— Application of tax
Haw. Rev. Stat. § 237D-16— Administration and enforcement; rules
Haw. Rev. Stat. § 237D-17— Repealed