Hawaii Chapter 238 — Use Tax Law
21 sections hosted, reproduced from the official public-domain source.
- Haw. Rev. Stat. § 238-1— Definitions, generally
- Haw. Rev. Stat. § 238-2— Imposition of tax on tangible personal property; exemptions
- Haw. Rev. Stat. § 238-2.2— Imposition of tax on intangible property
- Haw. Rev. Stat. § 238-2.3— Imposition of tax on imported services or contracting; exemptions
- Haw. Rev. Stat. § 238-2.5— Repealed
- Haw. Rev. Stat. § 238-2.6— County surcharge on state tax; administration
- Haw. Rev. Stat. § 238-3— Application of tax, etc
- Haw. Rev. Stat. § 238-4— Certain property used by producers
- Haw. Rev. Stat. § 238-5— Returns
- Haw. Rev. Stat. § 238-6— Collection of tax by seller; penalty
- Haw. Rev. Stat. § 238-7— Audits; additional assessments; refunds
- Haw. Rev. Stat. § 238-8— Appeal, correction of assessment
- Haw. Rev. Stat. § 238-9— Records
- Haw. Rev. Stat. § 238-9.5— Motor vehicle importation; report by dealers; proof of payment
- Haw. Rev. Stat. § 238-10— Penalties
- Haw. Rev. Stat. § 238-11— Collection of taxes by assumpsit or distraint; concurrent jurisdiction of district judges
- Haw. Rev. Stat. § 238-12— Repealed
- Haw. Rev. Stat. § 238-13— Other provisions of general excise tax law applicable
- Haw. Rev. Stat. § 238-14— Taxes state realizations
- Haw. Rev. Stat. § 238-15— Short title
- Haw. Rev. Stat. § 238-16— Rules and regulations