HAR § 18-235-110.5 — (Reserved) §18-235-110

6 Fuel tax credit for commercial fishers. (a) The tax credit provided by section 235- 110.6, HRS, shall be equal to the amount of state and county fuel taxes imposed by section 243-4(a), HRS, upon all liquid fuel purchased for use by the principal operators of commercial fishing vessels. (1) The fuel tax credit shall be available only to a principal operator who purchases and actually uses the fuel to operate a fishing vessel for commercial purposes. Taxes paid on fuel used for operating ancillary equipment on board the vessel, such as pumps, gasoline-powered winches, and other related equipment shall likewise qualify for the credit. (2) The amount of credit shall be limited to the amount of tax paid by the principal operator for fuel which is actually used to operate the vessel. Fuel taxes paid upon fuel used in the operation of pickup trucks, airplanes, or any other purpose or use not directly related to the operation of the commercial fishing vessel shall not qualify for the credit. HRS §235-102 HRS §235-109 HRS §235-110.6