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U.S. State Codes
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Hawaii
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TITLE 14. TAXATION
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237D. Transient Accommodations Tax
237D. Transient Accommodations Tax
237D-1 Definitions.
237D-2 Imposition and rates
237D-3 Exemptions.
237D-3.5 REPEALED.
237D-4 Certificate of registration.
237D-4.5 Certificate of registration for transient accommodations broker, travel agency, and tour packager.
237D-5 REPEALED.
237D-5.5 REPEALED.
237D-6 Return and payments; penalties.
237D-6.5 Remittances; distribution to counties.
237D-7 Annual return.
237D-7.5 Federal assessments; adjustments of gross rental, gross rental proceeds, or fair market rental value; report to the department.
237D-8 Filing of returns.
237D-8.5 Collection of rental by third party; filing with department; statement required.
237D-8.6 Reconciliation; form requirement.
237D-9 Assessment of tax upon failure to make return; limitation period; exceptions; extension by agreement.
237D-10 Overpayment; refunds.
237D-11 Appeals.
237D-12 Records to be kept; examination.
237D-13 Disclosure of returns unlawful; destruction of returns.
237D-14 Collection by suit; injunction.
237D-15 Application of tax.
237D-16 Administration and enforcement; rules.
237D-17 REPEALED.