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Hawaii Administrative Rules Title 18 — Department of Taxation

HAR § 18-243-16

(Reserved

Official textfiles.hawaii.gov

) This is an unofficial compilation of the Hawaii Administrative Rules as of December 31, 2025. Historical Note: Chapter 243 of Title 18, Hawaii Administrative Rules, is based substantially upon Regulation No. 70-11 of the Department of Taxation

Last amended: [Eff 6/12/70; R 2/16/82] and Regulation No. 72-3 of the Department of Taxation [Eff 7/1/71; R 2/16/82]; [am 8/12/02]. §18-243-1 to

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In this chapter (6 sections)
  1. 18-243-3 · (Reserved) HRS §243-4 §18-243-4-01 Refund of fuel taxes in…
  2. 18-243-4-01 · Refund of fuel taxes in excess of 1 cent per gallon for…
  3. 18-243-4-02 · Refund of fuel tax on diesel oil and liquefied petroleum…
  4. 18-243-6 · (Reserved) §18-243-7-01 Tax not applicable, sale of bonded…
  5. 18-243-7-01 · Tax not applicable, sale of bonded aviation/jet fuel
  6. 18-243-16 · (Reserved
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