Hawaii Administrative Rules Title 18 — Department of Taxation
HAR § 18-247-1
Imposition of tax
Official textfiles.hawaii.gov
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.
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In this chapter (14 sections)
- 18-247-1 · Imposition of tax
- 18-247-1.1 · Definitions
- 18-247-2 · Basis and rate of tax
- 18-247-3 · Exemptions
- 18-247-4 · Payment and liability of the tax
- 18-247-5 · Imprinting of seal
- 18-247-6 · Certificate of conveyance required
- 18-247-7 · Disposition of taxes
- 18-247-8 · Refunds
- 18-247-9 · Enforcement and administration
- 18-247-10 · Collection of taxes
- 18-247-11 · Penalty for false declaration
- 18-247-12 · Jurisdiction; district judges
- 18-247-13 · Nine years later with 46 years remaining on the original…