Title 14, Taxation

§247-5 Imprinting of seal. The tax shall be evidenced as paid by the imprinting of an appropriate seal or seals on the document or instrument, which imprinting or seal itself shall indicate on its face the amount of the tax paid. The seal or seals shall be so imprinted upon the p…

§247-6 Certificate of conveyance required. (a) Any party, with the exception of governmental bodies, agencies, or officers, to a document or instrument subject to this chapter, or the party's authorized representative, shall file, in the manner and place which the director of tax…

§247-6.5 Limitation period for assessment, levy, collection, or credit. The amount of conveyance taxes imposed by this chapter shall be assessed or levied, and the overpayment, if any, shall be credited within three years after filing of the certificate prescribed by section 247-…

§247-7 Disposition of taxes. All taxes collected under this chapter shall be paid into the state treasury to the credit of the general fund of the State, to be used and expended for the purposes for which the general fund was created and exists by law; provided that of the taxes …

§247-8 Refunds. The director of taxation may order the refund in whole or in part of any tax which has been erroneously or unjustly paid. The order shall be made in accordance with section 231-23. As to all tax payments for which a refund or credit is not authorized by this secti…

§247-9 Enforcement and administration. The director of taxation shall administer and enforce the taxes imposed by this chapter. The director may prescribe rules and regulations not inconsistent with the provisions herein for their detailed and efficient administration. At any tim…

§248-1 Definitions. Wherever used in this chapter: "Council" means the county council of each county concerned. "Director" means the state director of finance unless otherwise stated or indicated in context. "Liquid fuel" or "fuel" has the meaning defined by section 243-1. "Prope…

§248-10 State highway fund; disposition of certain income. The department of land and natural resources shall deposit to the credit of the state highway fund created by section 248-8, all income received from the rental or lease of real property which has been acquired for highwa…

[§248-12] State highway fund to defray expenses of motor vehicle safety office. The department of transportation may expend funds from the state highway fund to defray the cost of administration and operation of the motor vehicle safety office. [L 1978, c 159, §6]

§248-2.6 County surcharge on state tax; disposition of proceeds. [Section repealed December 31, 2030. L Sp 2017, c 1, §6.] (a) If adopted by county ordinance, all county surcharges on state tax collected by the director of taxation shall be paid into the state treasury quarterly,…

§248-2.7 Mass transit special fund; established; distribution of funds. (a) There is established a mass transit special fund to be administered by the department of budget and finance. (b) For the period beginning on January 1, 2018, to December 31, 2030, transient accommodations…

§248-3 State requirements. (a) On or before January 31 of each calendar year the state director of finance shall compute and submit to the council of each county the amounts which are payable to or retainable by the State for that county for the calendar year to meet interest cha…

§248-4 Submission of budgets during years legislature meets. In each year in which the legislature meets in regular session, each county shall submit to the legislature and to the director of finance, at least twenty days before the legislature convenes, the budget of the county …

§248-7 Tax payments, how made; caveat. All payments to be made by the state director of finance shall be made upon warrants issued by the state comptroller. Nothing in this chapter shall be construed as in any way amending or repealing any law authorizing the withholding, by the …

FUEL TAX FUNDS §248-8 Special funds in treasury of State. There are created in the treasury of the State three special funds to be known, respectively, as the state highway fund, the airport revenue fund, and the boating special fund. All taxes collected under chapter 243 in each…

§248-9 State highway fund. (a) Moneys in the state highway fund may be expended for the following purposes: (1) To pay the costs of operation, maintenance, and repair of the state highway system, including without limitation, the cost of equipment and general administrative overh…

VEHICLE WEIGHT TAX §249-1 Definitions. As used in this chapter unless a different meaning appears from the context, the following terms shall have the following respective meanings. "Antique motor vehicle" means any motor vehicle, including a motorcycle or a motor scooter which p…

§249-10 Delinquent penalties; seizure and sale for tax. (a) Any tax imposed by sections 249-1 to 249-13 for any year and not paid when due, shall become delinquent and a penalty shall be added to, and become part of, the delinquent tax. The amount of the delinquency penalty shall…

§249-11 Fraudulent use of plates, tags, or emblems and other misdemeanors; penalties. (a) Any person who manufactures, sells, or distributes vehicle number plates, tags, or emblems of a design and size similar to the currently issued series of number plates, tags, or emblems auth…

§249-12 Standard size license plates. Notwithstanding sections 249-1 to 249-11 each county director of finance may issue standard size license plates in connection with the first registration of a motor vehicle subsequent to September 1, 1956, charging therefor the costs provided…

§249-13 Determination of rate. (a) The council shall determine the rate and the minimum tax at which all vehicles and motor vehicles in each respective county shall be taxed as provided by section 249-2. In making the determination, the rate and minimum tax on trucks or noncommer…

BICYCLES AND MOPEDS §249-14 Bicycle fee. (a) Bicycles having two tandem wheels that are twenty inches or more in diameter are required to be registered and shall be subject to a permanent registration fee of $15, to be paid by the owners thereof to the director of finance. (b) A …

§249-14.1 Number plates for mopeds; registration; fine. (a) The director of finance shall cause to be produced number plates and tags or emblems for the registration of mopeds operated in the State. (b) The director of finance shall number and register the moped in the owner's na…

[§249-14.2] Procedure when registration of a bicycle or moped transferred. (a) Upon transfer of registered ownership in or to a bicycle or moped, the person whose interest is to be transferred and the transferee shall write their signatures with pen and ink upon the certificate o…

§249-14.3 Exemption from fee and tag. Any bicycle brought into the State shall be exempt from the payment of fees and display of State of Hawaii bicycle tag for the remaining period for which the taxes or fees have been paid on such bicycle in compliance with the law of the state…

§249-14.5 New bicycles and mopeds. All new bicycles and mopeds, otherwise requiring the payment of fees under section 249-14, held in stock for purposes of sale shall be exempt from the fee. At the time of first sale, the dealer selling the new bicycle or moped shall: (1) Require…

§249-14.6 Violations; penalty. Any seller who violates the provisions of section 249-14.2 or 249-14.5 may be fined not exceeding $500. [L 1974, c 105, pt of §2; am L 1998, c 188, §3]

§249-15 Seizure and sale. The directors of finance, any person authoritatively acting on behalf of the director of finance, or any member of a police force of the several counties of the State may seize any bicycle or moped liable for the payment of the required fees or which has…

§249-16 Duplicate bicycle tag; duplicate moped license plate and tag; and duplicate certificates of registration. In the event that a bicycle tag or certificate of registration furnished under section 249-14 or 249-14.2 or moped license plate, tag, or certificate of registration …

§249-17 False tag, license plate, bicycle or moped, penalty. Any person who uses a tag, or license plate, not furnished in accordance with section 249-14 or section 249-14.1, or who counterfeits any such tag, or license plate, or who fraudulently removes such a tag, or license pl…

§249-17.5 Bikeway fund; established. All fees collected under sections 249-14 and 249-14.5 shall be deposited in a fund to be known as the "bikeway fund" and shall be expended in the county in which the fees are collected for the following purposes: (1) For acquisition, design, c…

DISPOSITION OF TAXES §249-18 Highway fund. All taxes collected under this chapter, except those collected pursuant to sections 249-14 and 249-14.5, shall be deposited in a fund to be known as the "highway fund" and shall be expended in the county in which the taxes are collected …

§249-2 Imposition of tax. Except as otherwise provided in sections 249-1 to 249-13, and except in the case of antique motor vehicles which shall be subject to an annual tax of $10 in lieu of the annual tax otherwise imposed by this section, all vehicles and motor vehicles as defi…

[OTHER LEVIES] §249-31 State registration fee. (a) [Subsection effective until June 30, 2025. For subsection effective July 1, 2025, see below.] All vehicles and motor vehicles in the State as defined in section 249-1, including antique motor vehicles, except as otherwise provide…

§249-31.5 Exemptions from registration fees for certain vehicles; disabled veterans. (a) A disabled veteran who: (1) Is a resident of Hawaii; (2) Has been other than dishonorably discharged from the United States uniformed armed forces; and (3) Is determined by the United States …

§249-33 State vehicle weight tax, exemptions. (a) All vehicles and motor vehicles in the State as defined in section 249-1, including antique motor vehicles, except as otherwise provided in sections 249-4, 249-5.5, 249-6, and 249-6.5, in addition to all other fees and taxes levie…

§249-34 Delinquent penalties; seizure and sale for tax and fee. Any tax or fee imposed under sections 249-31 and 249-33 for any year and not paid when due shall be subject to the penalties provided in section 249-10. [L 1978, c 159, §4; am L 1981, c 50, §4]

[§249-35] Electric foot scooters; registration. An electric foot scooter shall be required to be registered, and shall be subject to a permanent registration fee of $30, to be paid by the owners thereof to the director of finance to be deposited into the bikeway fund under sectio…

[§249-36] State mileage-based road usage charge. (a) Beginning July 1, 2025, in addition to all other fees and taxes levied by this chapter, electric vehicles shall be subject to a state mileage-based road usage charge. The state mileage-based road usage charge shall be calculate…

[§249-37] Safe routes to school program vehicle registration surcharge. (a) In addition to any other fees required by law, each county shall impose and collect a $5 surcharge on every motor vehicle registration issued under section 249-31 or 249-31.5, no later than December 31, 2…

§249-4 Exemptions for new vehicles and official vehicles. All new vehicles, otherwise taxable under sections 249-1 to 249-13, in stock for purposes of sale, shall be exempt from the tax herein provided, and number plates for all these vehicles may be issued as now and hereafter p…

§249-5.5 Stored vehicles. (a) All vehicles taxable under sections 249-1, 249-2, 249-4 and 249-6 to 249-13, which are stored so that they are not used for transportation, or for the other purposes covered by section 249-2, shall be exempt from the tax for the period of storage; pr…

§249-6 Exemptions for certain cars furnished to disabled veterans. Passenger cars owned by persons who, by reason of their service disability, have been furnished such cars by the federal government and have been so certified by the Department of Veterans Affairs, shall be exempt…

[§249-6.5] Exemption for National Guard, military reserves, and other active duty military personnel claiming Hawaii as their residence of record. One noncommercial motor vehicle registered to a member of the National Guard, military reserve, or armed service, including the Coast…

§249-7 Number plates. (a) Upon receipt of the tax the director of finance shall number and register the vehicle in the owner's name in a permanent record or book to be kept by the director for this purpose, and shall furnish the owner thereof with a receipt showing upon its face …

§249-7.5 New motor vehicle with a temporary number plate. Any person who has purchased a new motor vehicle which has attached a temporary number plate under section 286-53 shall register the new motor vehicle in accordance with this chapter within thirty days after taking possess…