HAR § 18-247-1 — Imposition of tax

Chapter 247 of the Hawaii Revised Statutes, imposes a tax on all transfers or conveyances of realty or any interest therein by way of deeds, leases, subleases, assignments of leases, agreements of sale, assignments of agreement of sale, instruments, writings, and any other document whereby any lands, interests in land, tenements, or other realty sold shall be granted, assigned, transferred or otherwise conveyed to, or vested in, the purchaser, or any other person, by his direction.