Title 14, Taxation
25 chapters · 663 sections in this title.
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 §251-13 Collection by suit; injunction
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[§251-13] Collection by suit; injunction. The department may collect surcharge taxes due and unpaid under this chapter, together with all accrued penalties, by action in assumpsit or other appropriate proceedings in the circuit court of the judicial circuit in which the surcharge…
HRS §251-14 Application of surcharge tax
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[§251-14] Application of surcharge tax. The surcharge tax imposed by this chapter shall be in addition to any other taxes imposed by any other laws of the State, except as otherwise specifically provided in this chapter; provided that if it be held by any court of competent juris…
HRS §251-15 Administration and enforcement; rules
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[§251-15] Administration and enforcement; rules. (a) The director shall administer and enforce this chapter in respect of: All of the provisions of chapter 237 not inconsistent with this chapter and which may appropriately be applied to the taxes, persons, circumstances, and situ…
HRS §251-2 Rental motor vehicle and tour vehicle surcharge tax
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§251-2 Rental motor vehicle and tour vehicle surcharge tax. (a) There is levied and shall be assessed and collected each month a rental motor vehicle surcharge tax of $5 a day, or any portion of a day that a rental motor vehicle is rented or leased. Beginning January 1, 2022, and…
HRS §251-2.5 Car-sharing vehicle surcharge tax
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[§251-2.5] Car-sharing vehicle surcharge tax. (a) There is levied and shall be assessed and collected a car-sharing vehicle surcharge tax of 25 cents per half-hour, or any portion of a half-hour, that a rental motor vehicle is rented or leased by a car-sharing organization; provi…
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 §251-6 Annual return
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[§251-6] Annual return. On or before the twentieth day of the fourth month following the close of the taxable year, every person who has become liable for the payment of the surcharge taxes under this chapter during the preceding tax year shall file a return summarizing the perso…
HRS §251-7 Filing of returns
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§251-7 Filing of returns. All monthly, quarterly, semiannual, and annual returns shall be transmitted in the form and manner prescribed by the department. [L 1991, c 263, pt of §1; am L 2021, c 117, §30]
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…