Hawaii Administrative Rules Title 18 — Department of Taxation
HAR § 18-251-3-03
Nontransferability of certificate of registration
Official textfiles.hawaii.gov
The certificate of registration shall not be transferable. The certificate shall be valid only for the person in whose name the certificate has been issued and for the transaction of business only at the place or places designated therein; provided that the information underlying the certificate may be amended and updated as allowed by the department in accordance with section 18- 251-3-01(c).
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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- 18-251-4-02 · Repealed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- 18-251-11-01 · Repealed