Hawaii Administrative Code

(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…

Notes Haw. Code R. § 18-251-11-01 Eff 1/27/92; R 8/12/02

(a) The event of change of ownership, complete transfer of motor vehicle rental or tour vehicle activity, going out of business, or otherwise ceasing to engage in the conduct of a tour operator business or providing rental motor vehicles to the public shall close the taxable year…

The certificate of registration shall not be transferable. The certificate shall be valid only for the person in whose name the certificate has been issued and for the transaction of business only at the place or places designated therein; provided that the information underlying…

Any person who goes out of business or otherwise ceases to provide rental motor vehicles to the public or engage in the tour operator business for which a certificate of registration is issued or who transfers ownership of its business shall notify the taxation district office in…

(a) Any person who acquires a business providing rental motor vehicles to the public or a tour vehicle operator business or sells, transfers, assigns, or gives away such a business during the taxable year shall notify the taxation district office in which the person is registered…

Any tour vehicle operator business or business providing rental motor vehicles to the public which reorganizes its corporate structure or forms a partnership shall notify the taxation district office in which the person is registered of the change by canceling the registration on…

Any tour vehicle operator business or business providing rental motor vehicles to the public which changes its corporate name shall notify the taxation district office in which the business is registered of the change not more than ten days after the change of name. Upon notifica…

(a) As used in this chapter, "pleasure or sightseeing destination" means a place or places of interest or amusement. Example: XYZ Snorkeling (XYZ) operates a snorkeling and scuba diving school. XYZ transports its customers to several different diving locations for lessons. The di…

This chapter shall govern the practice and procedure before the department of transportation. It is the intention- that this chapter shall effectuate and carry out the purposes and policies of chapter 91, Hawaii Revised Statutes, and shall be construed and interpreted in the mann…

(a) All pleadings, submittals, petitions, applications, charges, reports, maps, exceptions, briefs, memoranda, and other papers required to be filed in any proceeding, shall be filed with the director or as instructed by the director. Such papers may be sent by mail or hand- carr…

The director or the director's representative shall maintain a docket of all contested cases and each case shall be assigned a number. Notes Haw. Code R. § 19-1-11 [Eff 6/1/81; comp OCT 16 2000] (Auth: HRS § 91-2) (Imp: HRS § 91-9)

In computing any period of time prescribed or allowed by these or other applicable rules or by order of the department, the day of the act, event or default after which the designated period of time begins to run shall not be included. The last day of the period so computed shall…

Whenever a person or agency has a right or is required to take action within the period prescribed or allowed by this chapter, by notice given as prescribed by this chapter or by an order or rule, the presiding officer may (1) before the expiration of the prescribed period, with …

If any document initiating, or filed in, a contested case is not in substantial conformity with the applicable rules of the department as to the contents thereof, or is otherwise insufficient, the department, on its own motion, or on motion of any party, may strike such document,…

All documents filed with or presented to the department shall be retained in the files of the department, except that the department may permit the withdrawal of original documents upon submission of properly authenticated copies to replace such documents. Notes Haw. Code R. § 19…

(a) Unless otherwise provided by statute, rule or order of the department, all information contained in any pleading, submittal, petition, application, charge, statement, recommendation, report, map, exception, brief, memorandum or other document filed with the department pursuan…

All final orders, opinions or rulings entered by the department in a hearing shall be served upon the parties or persons participating in the hearing by regular mail or personal delivery by the department. Notes Haw. Code R. § 19-1-17 [Eff 6/1/81; comp OCT 16 2000] (Auth: HRS § 9…

Upon motion and for good cause shown, the presiding officer may order substitution of parties, except that in case of death of a party, substitution may be ordered without the filing of a motion. Notes Haw. Code R. § 19-1-18 [Eff 6/1/81; comp OCT 16 2000] (Auth: HRS § 91-2) (Imp:…

The presiding officer, upon the officer's own initiative or upon motion, may consolidate for hearing or for other purposes or may contemporaneously consider two or more proceedings which involve substantially the same parties, or issues which are the same or closely related, if t…

Whenever used in this chapter, unless the context otherwise requires: "Complainant" means the person, agency or officer upon whose complaint a proceeding is instituted. "Contested case" means a proceeding in which the legal rights, duties, or privileges of specific parties are re…

Applications to intervene in a proceeding shall comply with section 19-1-10 and shall be served upon all parties. Applications for intervention will be granted to persons properly seeking and entitled as of right, to be admitted as a party; otherwise at the discretion of the pres…

(a) When upon its own motion, the department proposes to adopt, amend or repeal a rule or regulation, a notice of the proposed rulemaking action will be published at least once in a newspaper of general circulation in the State at least thirty calendar days prior to the date of t…

For any rulemaking hearing where the department deems it warranted, an additional notice of the public hearing shall be published in a newspaper of general circulation in the State. Notes Haw. Code R. § 19-1-22 [Eff 6/1/81; comp OCT 16 2000] (Auth: HRS § 91-2) (Imp: HRS § 91-3)…

(a) Each rule making hearing shall be presided over by the director or the director's representative. The hearing shall be conducted in such way as to afford to any interested person a reasonable opportunity to be heard oh matters relevant to the issues involved and so as to obta…

At the close of the final public hearing, the presiding officer shall announce the decision, or the date when the decision shall be made. Notes Haw. Code R. § 19-1-24 [Eff 6/1/81; comp OCT 16 2000] (Auth: HRS § 91-2) (Imp: HRS § 91-3)

Notwithstanding the foregoing rules, if the department finds that an imminent peril to public health, safety, or morals requires adoption, amendment or repeal of a rule upon less than thirty days notice of hearing, and states in writing its reason for such finding, it may proceed…