Chapter

Rental Motor Vehicle, Tour Vehicle, and Car-Sharing Vehicle Surcharge Tax

Haw. Rev. Stat. § 251-1— Definitions
Haw. Rev. Stat. § 251-2— Rental motor vehicle and tour vehicle surcharge tax
Haw. Rev. Stat. § 251-2.5— Car-sharing vehicle surcharge tax
Haw. Rev. Stat. § 251-3— Certificate of registration
Haw. Rev. Stat. § 251-4— Return and payments; penalties
Haw. Rev. Stat. § 251-5— Remittances
Haw. Rev. Stat. § 251-6— Annual return
Haw. Rev. Stat. § 251-7— Filing of returns
Haw. Rev. Stat. § 251-8— Assessment of surcharge tax upon failure to make return; limitation period; exceptions; extension by agreement
Haw. Rev. Stat. § 251-9— Overpayment; refunds
Haw. Rev. Stat. § 251-10— Appeals
Haw. Rev. Stat. § 251-11— Records to be kept; examination
Haw. Rev. Stat. § 251-12— Disclosure of returns unlawful; destruction of returns
Haw. Rev. Stat. § 251-13— Collection by suit; injunction
Haw. Rev. Stat. § 251-14— Application of surcharge tax
Haw. Rev. Stat. § 251-15— Administration and enforcement; rules
Haw. Rev. Stat. § 251-16— Repealed