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Hawaii Administrative Rules Title 18 — Department of Taxation

HAR § 18-247-12

Jurisdiction; district judges

Official textfiles.hawaii.gov

(a) Enforcement of the penalties provided herein shall be within the jurisdiction of the several district judges in accordance with the provisions of section 231-12, HRS.

Last amended: [Eff 2/16/82] (Auth: HRS §§231-3(9), 247-9) (Imp: HRS §247-12) §18-247-13 (Reserved) HRS §247-8 HRS §247-9 HRS §247-10 HRS §247-11 HRS §247-12 HRS §247-13 §18-247-13 Appendix I Schedule (Rate is OBSOLETE - See current HRS Section 247-3 for appropriate rates) Appendix II Computation of Lease Rent in Extensions on Amendments of Lease Extensions or amendments of lease shall be taxable if there is any extension of term or any increase in rent. The tax shall be based on the rent capitalized for the e

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