Hawaii Administrative Rules Title 18 — Department of Taxation
HAR § 18-251-3-04
Cancellation of registration by person ceasing to do business; change of ownership
Official textfiles.hawaii.gov
Any person who goes out of business or otherwise ceases to provide rental motor vehicles to the public or engage in the tour operator business for which a certificate of registration is issued or who transfers ownership of its business shall notify the taxation district office in which the person is registered by canceling the registration on a form prescribed by the department not more than ten days after the transfer of ownership or the activity has ceased.
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- 18-251-4-02 · Repealed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- 18-251-11-01 · Repealed