Individuals & Families
Small Businesses
Nonprofits
Employers
Employee Benefits Brokers
PEOs
Credit Unions
Membership Groups
Legal Information
Sign In
/
U.S. State Codes
/
Hawaii
/
TITLE 14. TAXATION
/
251. Rental Motor Vehicle, Tour Vehicle, and Ca...
251. Rental Motor Vehicle, Tour Vehicle, and Car-Sharing Vehicle Surcharge Tax
251-1 Definitions.
251-2 Rental motor vehicle and tour vehicle surcharge tax.
251-2.5 Car-sharing vehicle surcharge tax.
251-3 Certificate of registration.
251-4 Return and payments; penalties.
251-5 Remittances.
251-6 Annual return.
251-7 Filing of returns.
251-8 Assessment of surcharge tax upon failure to make return; limitation period; exceptions; extension by agreement.
251-9 Overpayment; refunds.
251-10 Appeals.
251-11 Records to be kept; examination.
251-12 Disclosure of returns unlawful; destruction of returns.
251-13 Collection by suit; injunction.
251-14 Application of surcharge tax.
251-15 Administration and enforcement; rules.
251-16 REPEALED.