Chapter 251 — Chapter 251
9 sections in this chapter.
HRS §251-1 Definitions
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§251-1 Definitions. As used in this chapter, unless the context otherwise requires: "Car-sharing organization" means a rental motor vehicle lessor that operates a membership program in which: "Department" means the department of taxation. "Lessor" means any person in the business…
HRS §251-10 Appeals
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§251-10 Appeals. Any person aggrieved by any assessment of the surcharge tax for any month or any year 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. [L 1991, c 263, pt o…
HRS §251-11 Records to be kept; examination
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§251-11 Records to be kept; examination. Every person shall keep in the English language within the State, and preserve for a period of three years, suitable records relating to the surcharge tax levied and assessed under this chapter, and such other books, records of account, an…
HRS §251-12 Disclosure of returns unlawful; destruction of returns
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§251-12 Disclosure of returns unlawful; destruction of returns. (a) All tax returns and return information required to be filed under this chapter, and the report of any investigation of the return or of the subject matter of the return, shall be confidential. It shall be unlawfu…
HRS §251-3 Certificate of registration
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§251-3 Certificate of registration. (a) Each person as a condition precedent to engaging or continuing in the business of providing rental motor vehicles to the public, engaging or continuing in the tour vehicle operator business, engaging or continuing in a car-sharing organizat…
HRS §251-4 Return and payments; penalties
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§251-4 Return and payments; penalties. (a) On or before the twentieth day of each calendar month, every person taxable under this chapter during the preceding calendar month shall file a sworn return with the director in such form as the director shall prescribe together with a r…
HRS §251-5 Remittances
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§251-5 Remittances. All remittances of surcharge taxes imposed under this chapter shall be made by cash, bank draft, cashier's check, money order, or certificate of deposit in the form and manner prescribed by the department. The department shall deposit the moneys into the state…
HRS §251-8 Assessment of surcharge tax upon failure to make return; limitation period; exceptions; extension by agreement
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§251-8 Assessment of surcharge tax upon failure to make return; limitation period; exceptions; extension by agreement. (a) If any person fails to make a return as required by this chapter, the director shall make an estimate of the surcharge tax liability of the person from any i…
HRS §251-9 Overpayment; refunds
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§251-9 Overpayment; refunds. Upon application by a person, if the director determines that any surcharge tax, interest, or penalty has been paid more than once, or has been erroneously or illegally collected or computed, the surcharge tax, interest, or penalty shall be credited b…