Chapter 238 — Chapter 238
19 sections in this chapter.
HRS §238-1 Definitions, generally
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§238-1 Definitions, generally. Whenever used in this chapter, unless otherwise required by the context: "General excise tax law" means chapter 237, as amended from time to time. "Import" (or any nounal, verbal, adverbial, adjective, or other equivalent of the term) includes: "Mar…
HRS §238-10 Penalties
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§238-10 Penalties. Penalties and interest shall be added to and become a part of the tax, when and as provided by section 231-39. [L 1965, c 155, pt of §2; Supp, §119-10; HRS §238-10]
HRS §238-11 Collection of taxes by assumpsit or distraint; concurrent jurisdiction of district judges
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§238-11 Collection of taxes by assumpsit or distraint; concurrent jurisdiction of district judges. Any tax which is delinquent under this chapter may be collected:
HRS §238-12 REPEALED
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§238-12 REPEALED. L 1995, c 92, §27.
HRS §238-13 Other provisions of general excise tax law applicable
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§238-13 Other provisions of general excise tax law applicable. In respect of: the director of taxation shall have all the rights and powers conferred upon the director by the general excise tax law with respect to taxes thereby or thereunder imposed; and, without restriction upon…
HRS §238-14 Taxes state realizations
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§238-14 Taxes state realizations. All taxes collected under this chapter shall be state realizations. [L 1965, c 155, pt of §2; Supp, §119-14; HRS §238-14]
HRS §238-15 Short title
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§238-15 Short title. This chapter may be cited as the "Use Tax Law". [L 1965, c 155, pt of §2; Supp, §119-15; HRS §238-15]
HRS §238-16 Rules and regulations
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§238-16 Rules and regulations. The director of taxation may adopt and promulgate rules and regulations to carry out the purposes of this chapter. [L 1965, c 155, pt of §2; Supp, §119-16; HRS §238-16]
HRS §238-2 Imposition of tax on tangible personal property; exemptions
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§238-2 Imposition of tax on tangible personal property; exemptions. There is hereby levied an excise tax on the use in this State of tangible personal property which is imported by a taxpayer in this State whether owned, purchased from an unlicensed seller, or however acquired fo…
HRS §238-2.3 Imposition of tax on imported services or contracting; exemptions
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§238-2.3 Imposition of tax on imported services or contracting; exemptions. There is hereby levied an excise tax on the value of services or contracting as defined in section 237-6 that are performed by an unlicensed seller at a point outside the State and imported or purchased f…
HRS §238-2.5 REPEALED
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§238-2.5 REPEALED. L 2003, c 135, §13.
HRS §238-3 Application of tax, etc
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§238-3 Application of tax, etc. (a) The tax imposed by this chapter shall not apply to any property, services, or contracting or to any use of the property, services, or contracting that cannot legally be so taxed under the Constitution or laws of the United States, but only so l…
HRS §238-4 Certain property used by producers
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§238-4 Certain property used by producers. If a licensed producer, or a cooperative association acting under the authority of chapter 421 or 422, in order to sell to such producer, or a licensed person, imports into the State or acquires in the State commodities, materials, items…
HRS §238-5 Returns
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§238-5 Returns. (a) On or before the twentieth day of each calendar month, any person who has become liable for the payment of a tax under this chapter during the preceding calendar month in respect of any property, services, or contracting, or the use thereof, shall file a retur…
HRS §238-6 Collection of tax by seller; penalty
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§238-6 Collection of tax by seller; penalty. (a) For purposes of the taxes due under sections 238-2 and 238-2.3, every seller having in the State, regularly or intermittently, any property, tangible or intangible, any place of business, or any representation as hereinabove define…
HRS §238-7 Audits; additional assessments; refunds
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§238-7 Audits; additional assessments; refunds. (a) Sections 237-36 to 237-40 of the general excise tax law are hereby made applicable to the taxes imposed by this chapter, to the refunding of overpayments thereof, and to assessments, investigations, and audits in connection ther…
HRS §238-8 Appeal, correction of assessment
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§238-8 Appeal, correction of assessment. If any person having made the return and paid the tax as provided by this chapter feels aggrieved by the assessment so made upon the person by the director of taxation, the person may appeal the assessment in the manner and within the time…
HRS §238-9 Records
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§238-9 Records. Every person who is engaged in any business in the State and who is required under this chapter to make returns, shall keep in the English language in the State and preserve for a period of three years, books of account or other records in sufficient detail to ena…
HRS §238-9.5 Motor vehicle importation; report by dealers; proof of payment
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§238-9.5 Motor vehicle importation; report by dealers; proof of payment. (a) Every dealer, as defined in section 437-1.1, shall submit a report to the director, on or before the last day of each calendar month, for all motor vehicles delivered by the dealer in the prior month as …