Title 14, Taxation

§249-9.3 Special number plates; design and issuance by counties. (a) In lieu of the number plates contracted on behalf of the counties by the director of finance of the city and county of Honolulu, the county directors of finance shall issue special number plates to any organizat…

§249-9.4 Special series number plates. A qualified household member, as defined in section 291E-1, or a co-owner of a motor vehicle owned by a respondent under part III of chapter 291E, who has been granted a special motor vehicle registration under section 291E-48, shall apply t…

§249-9.5 Special number plates for Haleakala National Park and Hawaii Volcanoes National Park authorized. (a) Notwithstanding any law to the contrary, the director of finance shall issue to any registered owner of a motor vehicle, who is a resident of the State, upon completed ap…

[§249-9.6] Special number plates; Polynesian Voyaging Society authorized. (a) Notwithstanding any law to the contrary, the director of finance shall issue to any registered owner of a motor vehicle, who is a resident of the State, upon completed application and payment of the req…

§249-9.7 Special number plates for environmental conservation; authorized. (a) Notwithstanding any law to the contrary, the director of finance shall issue to any registered owner of an electric vehicle, who is a resident of the State and has completed the application and paid th…

[§249-9.8] Special number plates for Duke Kahanamoku authorized. (a) Notwithstanding any law to the contrary, the director of finance shall issue to any registered owner of a motor vehicle, who is a resident of the State, upon completed application and payment of required fees, a…

[§249-9.9] Special number plates for Malama Puuloa; authorized. (a) Notwithstanding any law to the contrary, the director of finance shall issue to any registered owner of a motor vehicle, who is a resident of the State and has completed the application and paid the required fees…

§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: (1) Self-service access to a fleet of vehicles is provided, with or without requiring a …

§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…

§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…

§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…

[§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…

[§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…

[§251-15] Administration and enforcement; rules. (a) The director shall administer and enforce this chapter in respect of: (1) The examination of books and records and of lessors, tour vehicle operators, and other persons; (2) Procedure and powers upon failure or refusal by a per…

§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…

[§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…

§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…

§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…

§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…

[§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…

§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]

§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…

§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…

§255-1 Adoption of compact. The "Multistate Tax Compact" is hereby enacted into law and entered into with all jurisdictions legally joining therein, in the form substantially as follows: MULTISTATE TAX COMPACT Article I. Purposes. The purposes of this compact are to: 1. Facilitat…

[§255-2 Representation on multistate commission.] The director of taxation, or the director's designee, shall represent the State on the Multistate Tax Commission. The attorney general, or the attorney general's designee, shall act as an alternate for the director of taxation. [L…

[§255-3 Adoption of interstate audits.] Article VIII of the Multistate Compact relating to interstate audits shall be in force in and with respect to this State. [L 1968, c 30, §4]

[§255D-1] Short title. This chapter shall be known and may be cited as the "Hawaii Simplified Sales and Use Tax Administration Act". [L 2003, c 173, pt of §2]

[§255D-2] Definitions. The definitions in this section apply throughout this chapter unless the context clearly requires otherwise. "Agreement" means the streamlined sales and use tax agreement as adopted. "Certified automated system" means software certified jointly by the state…

§255D-3 Authority to participate in multistate negotiations. For the purposes of reviewing or amending the agreement embodying the simplification requirements in section 255D-6, the State may enter into multistate discussions. For purposes of these discussions, the State shall be…

§255D-4 Authority to enter agreement. The department with the concurrence of the legislature may enter into the streamlined sales and use tax agreement with one or more states to simplify and modernize sales and use tax administration to substantially reduce the burden of tax com…

[§255D-5] Relationship to state law. No provision of the agreement authorized by this chapter in whole or part invalidates or amends any provision of the law of this State. Adoption of the agreement by this State does not amend or modify any law of this State. Implementation of a…

[§255D-6] Agreement requirements. The department shall not enter into the streamlined sales and use tax agreement unless the agreement requires each state to abide by the following requirements: (1) The agreement must set restrictions to limit over time the number of state tax ra…

[§255D-7] Cooperating sovereigns. The agreement authorized by this chapter is an accord among individual cooperating sovereigns in furtherance of their governmental functions. The agreement provides a mechanism among the member states to establish and maintain a cooperative, simp…

[§255D-8] Limited binding and beneficial effect. (a) The agreement authorized by this chapter binds and inures only to the benefit of this State and the other member states. No person, other than a member state, is an intended beneficiary of the agreement. Any benefit to a person…

[§255D-9] Seller and third party liability. [See Note below.] (a) A certified service provider is the agent of a seller, with whom the certified service provider has contracted for the collection and remittance of sales and use taxes. As the seller's agent, the certified service …

§256-1 Definitions. As used in this chapter, unless the context otherwise requires: "Account" or "college account" means an individual savings account established in accordance with this chapter. "Account owner" means the individual who enters into a tuition savings agreement pur…

[§256-2] College savings program established. There is established the college savings program. The purpose of this program is to enable families to save for college tuition and other expenses through college accounts. The program shall provide college accounts to: (1) Enable res…

§256-3 Functions and powers of the director of finance. (a) The director of finance shall implement the program under the terms and conditions established by this chapter. The director of finance may make changes to the program as required for participants to obtain or maintain t…

§256-4 Program requirements; college account. (a) A college account may be opened by any person who desires to save money for the payment of the qualified higher education expenses on behalf of a designated beneficiary. The person shall be considered the account owner as defined …

§256-5 Program limitations; college account. (a) Nothing in this chapter shall be construed to: (1) Give any designated beneficiary any rights or legal interest with respect to an account; (2) Guarantee that a designated beneficiary: (A) Will be admitted to an institution of high…

§256-6 College savings program trust fund. (a) There is established the college savings program trust fund. The director of finance shall have custody of the fund. All payments from the fund shall be made in accordance with this chapter. (b) The fund shall consist of a trust acco…

[§256-7] Tax reporting. The director of finance or the program manager of the college savings program, or a designee, shall file a report annually, with the director of taxation, setting forth the names and identification numbers of account owners, designated beneficiaries, and d…

[§256B-1] Definitions. As used in this chapter, unless the context otherwise requires: "Account" or "ABLE savings account" means an individual savings account established in accordance with this chapter. "Account owner" means the person who enters into a savings agreement pursuan…

[§256B-2] Hawaii ABLE savings program; establishment. The director of finance shall establish the Hawaii ABLE savings program to provide for individual savings accounts that empower individuals with a disability and their families to save private funds to support the individual w…

[§256B-3] Functions and powers of the director of finance. (a) The director shall implement and administer the program under the terms and conditions established by this chapter and in conformity with federal law including the Stephen Beck, Jr., Achieving a Better Life Experience…

[§256B-4] Management contract; terms. (a) A management contract shall include, at a minimum, terms requiring the financial organization to: (1) Take any action required to keep the program in compliance with the requirements of this chapter and take any action not contrary to the…