Hawaii Administrative Rules Title 18 — Department of Taxation
HAR § 18-251-5-02
Penalties
Official textfiles.hawaii.gov
Penalties shall be in accordance with section 237-32, HRS. Penalties for HRS §251-5 noncompliance, such as failure to file a return or to pay tax, and interest shall be added to and become a part of the tax, when and as provided by section 231-39, HRS.
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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- 18-251-4-02 · Repealed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- 18-251-11-01 · Repealed