Chapter 244D — Chapter 244D
12 sections in this chapter.
HRS §244D-1 Definitions
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§244D-1 Definitions. Wherever used in this chapter, unless the context otherwise requires: "Alcohol" means ethyl alcohol, hydrated oxide of ethyl, or spirits of wine, from whatever source or by whatever process produced. "Beer" means any alcoholic beverage obtained by the ferment…
HRS §244D-10 Inspection
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§244D-10 Inspection. The director of taxation, or the duly authorized agent of the director, may examine all records required to be kept under this chapter, and books, papers, and records of any person engaged in the sale of liquor to verify the accuracy of the payment of the tax…
HRS §244D-12 Appeals
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§244D-12 Appeals. Any person aggrieved by any assessment of the tax imposed by this chapter may appeal from the assessment in the manner and within the time and in all other respects as provided in the case of income tax appeals by section 235-114. The hearing and disposition of …
HRS §244D-13 Other provisions applicable
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§244D-13 Other provisions applicable. All of the provisions of chapters 235 and 237 not inconsistent with this chapter and which may appropriately be applied to the taxes, persons, circumstances, and situations involved in this chapter, including (without prejudice to the general…
HRS §244D-16 Penalties
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§244D-16 Penalties. (a) The penalties provided by this section shall apply to any person whether acting as principal, agent, officer, or director, for oneself, itself, or for another person, and shall apply to each single violation, but shall not apply to any act the punishment f…
HRS §244D-2 Permit
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§244D-2 Permit. (a) It shall be unlawful for any dealer to sell liquor unless a permit has been issued to the dealer as hereinafter prescribed, and such permit is in full force and effect. (b) The liquor commission shall certify to the department the name of every dealer, togethe…
HRS §244D-3 Cooperation between department and liquor commission
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§244D-3 Cooperation between department and liquor commission. The department of taxation and the liquor commission, if the commission exercises its authority under this chapter, shall cooperate in the enforcement of this chapter. The department shall notify the proper liquor comm…
HRS §244D-4 Tax; limitations
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§244D-4 Tax; limitations. (a) Every person who sells or uses any liquor in the State not taxable under this chapter, in respect of the transaction by which the person or the person's vendor acquired the liquor, shall pay a gallonage tax that is hereby imposed at the following rat…
HRS §244D-4.5 REPEALED
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§244D-4.5 REPEALED. L 1994, c 89, §2.
HRS §244D-5 REPEALED
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§244D-5 REPEALED. L 1986, c 344, §5; L 1989, c 149, §1.
HRS §244D-6 Return, form, contents
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§244D-6 Return, form, contents. Every taxpayer shall, on or before the twentieth day of each month, file with the department a return showing all sales of liquor by gallonage and dollar volume in each liquor category defined in section 244D-1 and taxed under section 244D-4(a) mad…
HRS §244D-9 Records to be kept
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§244D-9 Records to be kept. (a) Every dealer shall keep a record of all sales of liquor by gallonage and dollar volume in each liquor category defined in section 244D-1 and taxed under section 244D-4(a) made by the dealer, in a form prescribed by the department of taxation. Every…