Hawaii Administrative Rules Title 18 — Department of Taxation
HAR § 18-251-3-02
Display of the registration certificate
# (a)
Each person at all times shall conspicuously display the certificate of registration or a notice as set forth in subsection (b) at each place for which the certificate of registration is issued.
# (b)
Where the person providing rental motor vehicles to the public or engaging in the tour operator business has more than one place of business, the director shall issue one certificate of registration. The person may post a notice at each place of business notifying the public where the certificate may be inspected. Example: Hawaii, Inc. provides rental motor vehicles to the public at two places of business located at the Honolulu Airport and in Waikiki. To register, Hawaii, Inc. must list both places of business and pay a $20 fee. A master certificate shall be issued. Hawaii, Inc. is not required to post a copy of the certificate at either place of business but may post a notice at each place of business stating that the business of providing rental motor vehicles to the public has been properly registered and that a true copy of the certificate may be inspected or examined at a place designated in the notice.
Source: view the official PDF
In this chapter (26 sections)
- 18-251-1-01 · Definitions, generally
- 18-251-2-01 · Surcharge tax on rental motor vehicles or vehicles;…
- 18-251-2-02 · Surcharge tax on rental motor vehicles or vehicles;…
- 18-251-2-03 · Surcharge tax on rental motor vehicles or vehicles;…
- 18-251-2-04 · Surcharge tax on rental motor vehicles or vehicles;…
- 18-251-2-05 · Surcharge tax on rental motor vehicles or vehicles;…
- 18-251-2.5-01 · Car-sharing vehicle surcharge tax
- 18-251-2.5-02 · Example: Customer rents a vehicle from Lessor at 8:00 a
- 18-251-2-06 · Surcharge tax on tour vehicles; imposition and rates
- 18-251-2-07 · Surcharge tax on tour vehicles; cost not deductible from…
- 18-251-3-01 · Certificate of registration
- 18-251-3-02 · Display of the registration certificate
- 18-251-3-03 · Nontransferability of certificate of registration
- 18-251-3-04 · Cancellation of registration by person ceasing to do…
- 18-251-3-05 · Registration of the acquisition, sale, transfer,…
- 18-251-3-06 · Registration upon reorganization; partnership formation
- 18-251-3-07 · Corporate name change
- 18-251-4-01 · Returns and payments
- 18-251-4-02 · Repealed
- 18-251-5-01 · Remittances
- 18-251-5-02 · Penalties
- 18-251-6-01 · Annual return
- 18-251-6-02 · Short year return; change of ownership or cessation of…
- 18-251-7-01 · Filing of returns
- 18-251-8-01 · Assessment upon failure to make return; limitation…
- 18-251-11-01 · Repealed