HAR § 18-251-11-01 — Repealed

Subchapters 12 to 16 (Reserved) This is an unofficial compilation of the Hawaii Administrative Rules as of December 31, 2025. Note: The rules implement the statute and may not reflect recent changes to the statute. For example, Act 223, Session Laws of Hawaii 1999, increased the surcharge tax from $2 to $3. The examples in these rules still reflect the $2 tax rate. SUBCHAPTER 1 DEFINITIONS; GENERALLY