Hawaii Administrative Code

Whenever a person or agency has a right or is required to take action within the period prescribed or allowed by this chapter for an agency appeal, the presiding officer may: (1) Before or after the expiration of the prescribed period, on his own without advance notice, extend su…

All final orders, opinions, or rulings entered in an agency appeal shall be served in accordance with section 91-12, HRS. Notes Haw. Code R. § 18-237D-4-33 [Eff 2/3/2019] (Auth: HRS §§ 91-2, 231-3(9), 237D-16(b)) (Imp: HRS §§ 91-12, 237D-4)

Motions to correct the transcript shall be made within five days after the receipt of the transcript by the movant or within fourteen days from the date the stenographer, or someone similarly skilled, gives notice to all the parties that the transcript is available under section …

(a) Unless otherwise stated in a final decision, all monetary fines and non-monetary sanctions shall be due and payable within thirty days of the service of the final decision imposing such fines and sanctions, provided that if any party appeals such final decision to the circuit…

Notes Haw. Code R. § 18-238-5-01

(a) Where used in this section, unless the context otherwise requires "assignment of tax" means the designation of the use tax to a taxation district where the property is first used in the State. (b) The provisions of sections 18-237-34-01 to 18-237-34-12 consistent with this se…

For purposes of this chapter: "Consummated" is the place of delivery meaning the state or place where the purchaser or its agent accepts a delivery of tangible personal property. "Landed value" means the value of imported tangible personal property which is the fair and reasonabl…

(a) Wholesaler, jobber, manufacturer. Section 238-2(1), HRS, provides that if the importer or purchaser is licensed under the general excise tax law, chapter 237, HRS, and is (1) a wholesaler or jobber, importing or purchasing tangible personal property exclusively for the purpos…

(a) - (h) (Reserved.) (i) Credit for taxes paid to another state or subdivision thereof. (1) In general. Every taxpayer liable for the payment of use tax shall be entitled to a credit for the amount of any sales or use tax paid by him to any other state or subdivision thereof wit…

(a) Section 238-4, HRS, provides that if a licensed producer, or a cooperative association (as defined in chapter 421 or under chapter 422, HRS) in order to sell to such producer or a licensed person operating a feed lot, imports into the State or acquires in the State, certain p…

(a) Except as provided in § 18-238-6, any person liable for the tax under chapter 238, HRS, shall file a monthly return with the collector of the taxation district in which the property subject to the tax was held, or with the director at Honolulu. The return, Form G-HW-1, Schedu…

(a) Pursuant to the provisions of section 238-6, HRS, every seller shall collect from the purchaser the tax imposed by section 238-2(3), HRS. Such collection shall be made within twenty days after the accrual of the tax. The tax collected from the purchaser shall be reported on r…

Notes Haw. Code R. §§ 18-238-7 to 18-238-16

(a) Except as otherwise specifically provided, a financial institution whose business activity is taxable both within and without this State shall allocate and apportion its net income as provided in this section. All items of nonbusiness income (income which is not includable in…

As used in sections 18-241-4-01 to 18-241-4-05, unless the context otherwise requires: "Billing address" means the location indicated in the books and records of the taxpayer on the first day of the taxable year (or on such later date in the taxable year when the customer relatio…

(a) The receipts factor is a fraction, the numerator of which is the receipts of the taxpayer in this State during the taxable year and the denominator of which is the receipts of the taxpayer within and without this State during the taxable year. The method of calculating receip…

(a) The property factor is a fraction. The numerator of the fraction is the average value of real property and tangible personal property rented to the taxpayer that is located or used within this State during the taxable year, the average value of the taxpayer's real and tangibl…

(a) The payroll factor is a fraction, the numerator of which is the total amount paid in this State during the taxable year by the taxpayer for compensation and the denominator of which is the total compensation paid both within and without this State during the taxable year. The…

(a) Scope. Chapter 242, HRS, excludes the following from the determination of state taxes: All income from mortgage loans which are made on or after June 3, 1957 and prior to June 3, 1963, and which are guaranteed or insured by the Federal Housing Administration or the Veterans A…

The fuel tax shall not apply to the sale of bonded aviation/jet fuel to air carriers departing for foreign ports or arriving from foreign ports on stopovers before continuing on to their final destinations. Notes Haw. Code R. § 18-243-7-01 [Eff 8/12/02] (Auth: HRS §§ 231-3(9), 24…

(a) For purposes of this section: "Diesel oil" means diesel oil for which tax rates are provided in paragraph (1) of section 243-4(a), HRS, and paragraphs (1) through (4) of section 243-4(b), HRS. "Liquefied petroleum gas" means liquefied petroleum gas for which tax rates are pro…

Notes Haw. Code R. §§ 18-243-4.1 to 18-243-6

Notes Haw. Code R. §§ 18-243-8 to 18-243-16

As used in this chapter: "Cigarette package" means an individual sealed package of 20 cigarettes originating from the manufacturer and bearing the health warning required by law. "Department" means the department of taxation. "License" means a license granted under chapter 245, H…

The department shall prescribe, prepare, and furnish stamps of such design, specifications, denominations and quantities as may be necessary for the payment of the tax imposed by section 245- 3, HRS, and may provide for the issuance and exclusive use of stamps of a new design and…

(a) As used in these rules: "Actual and full consideration" means the price or amount (whether cash or otherwise) actually paid or ultimately required to be paid for real property including the value of any liens, or encumbrances thereon at the time of sale, lease, sublease, assi…

(a) All revenue laws relating to the assessment and collection of taxes are hereby extended to and made a part of these rules, so far as applicable, for the purpose of collecting the conveyance tax. Notes Haw. Code R. § 18-247-10 [Eff 2/16/82] (Auth: HRS §§ 231-3(9), 247-9) (Imp:…

(a) Any person knowingly making a false declaration on any certificate provided for in § 18-247-6 herein for the purpose of defrauding the State, shall be punished by a fine of not less than five hundred dollars ($500) nor more than one thousand dollars ($1,000), or by imprisonme…

(a) Enforcement of the penalties provided herein shall be within the jurisdiction of the several district judges in accordance with the provisions of section 231-12, HRS. Notes Haw. Code R. § 18-247-12 [Eff 2/16/82] (Auth: HRS §§ 231-3(9), 247-9) (Imp: HRS § 247-12)

Notes Haw. Code R. § 18-247-13

(a) The tax imposed by chapter 247, HRS, aforesaid (hereinafter referred to as "Conveyance Tax"), shall be based on the actual and full consideration, and shall be at the rate of five cents ($.05) on each one hundred dollars ($100) of such actual and full consideration; provided,…

The conveyance tax shall not apply to: (a) Any document which is executed prior to January 1, 1967. (b) Any document which is given only to secure a debt or obligation. (c) Any document which only confirms or corrects a document previously recorded or filed. (d) Any document betw…

(a) The conveyance tax shall be paid by the seller or any other person conveying realty, or any interests therein, by a document subject to the provision of Administrative Rules § 18-247-1; except, however, in the case where the United States or any agency or instrumentality ther…

(a) The conveyance tax shall be evidenced as paid by the imprinting of a seal on the document at the time that the said tax is paid at the office of the registrar of conveyances. The seal shall be so imprinted upon payment of the tax together with the appropriate penalty and inte…

(a) Except as otherwise provided in these rules, at least one person made a party, with the exception of governmental bodies, agencies, or officers, to a document subject to the provisions of § 18-247-1 herein, or his duly authorized representative shall file with the director of…

All taxes collected under chapter 247, HRS, shall be paid into the State Treasury to the credit of the general fund of the State. Notes Haw. Code R. § 18-247-7 [Eff 2/16/82] (Auth: HRS §§ 231-3(9), 247-9) (Imp: HRS § 247-7)

(a) The director may order the refund in whole or in part of any tax which has been erroneously or unjustly paid. Such order shall be made in accordance with the provisions of section 231-23, HRS. Notes Haw. Code R. § 18-247-8 [Eff 2/16/82] (Auth: HRS §§ 231-3(9), 247-9) (Imp: HR…

(a) The director shall administer and enforce the conveyance tax law. At any time after the making of a conveyance or transfer subject to the conveyance tax, he may investigate and ascertain whether said tax, in the proper amount, was paid. For this purpose, the director may invo…

(a) The purpose of this chapter is to promote the safety of persons and the protection of property, the furtherance of safe travel along the Hana Highway and the general welfare of the residents of Hana. This chapter is precautionary and preventive in nature. The intent is to ext…

No motor vehicle or other power vehicle, or combination of such vehicles, equipped wholly with pneumatic tires, which has a total gross weight, including vehicle and load, in excess of ten tons shall be operated or moved upon that section of the Hana Highway between Kailua Villag…

The department may, upon application in writing and if good cause appears, issue a special permit in writing, authorizing the applicant to move a vehicle or combination of vehicles the total gross weight of which is in excess of ten tons, along and upon the section of Hana Highwa…

The application shall indicate for the vehicle or combination of vehicles, its number of axles, gross weight, axle loads, number of wheels per axle, tire sizes, axle spacing and tread width. "Tread width" means the distance between the centerlines of the two tires on the same axl…

Upon receipt of the completed application, the department shall analyze, based upon vehicle and load configuration, whether the lowest capacity structure along the Hana Highway can safely continue to support such a vehicle and load configuration. Analysis shall be based upon Sect…

(a) The inventory rating is that load level which can safely utilize an existing structure for an indefinite period. (b) If the inventory rating of the lowest capacity structure is exceeded by the vehicle, or combination of vehicles, conveying a load which consists of gravel, cem…

The operating rating is the absolute maximum permissible load level to which a structure may be subjected. No permit shall be issued for a vehicle and load the gross weights of which exceeds the operating rating of the structures. Notes Haw. Code R. § 19-101-7 [Eff. MAY 30 1981] …

All rules and regulations governing the movement of overweight vehicles along and upon Hana Highway (FAS 360) between Kailua Village and Hana Town in effect prior to the effective date of this chapter are repealed. Notes Haw. Code R. § 19-101-8 [Eff. MAY 30 1981] (Auth: HRS Sec. …

The purpose of this chapter is to establish a fee schedule for the issuance of permits to perform work on state highways which shall provide revenues sufficient to defray any expenses the department of transportation may incur in connection with the permits. Notes Haw. Code R. § …

As used in this chapter, unless the context clearly indicates otherwise: "State highways" means all highways designated for inclusion in the state highway system and under the jurisdiction of the department of transportation. The designated state highway system is comprised of th…

The following fees are due and payable at the time an application is made for a permit. The minimum fee is $10; it shall not be refundable even if the applicant, after the issuance of the permit and payment of the fee, decides not to proceed with the construction. The minimum fee…

Quantities for the determination of the fee shall be computed by the district engineer from the approved construction plans. Notes Haw. Code R. § 19-102-4 [Eff. JUN 01 1981] (Auth: HRS Sec. 264-7) (Imp: HRS Sec. 264-7)