HRS § 237D-8.6 — Reconciliation; form requirement


§237D-8.6 Reconciliation; form requirement.
(a) On or before the twentieth day of the fourth month following the close of
the taxable year, every person who has become liable for the payment of taxes
under this chapter during the preceding taxable year and who has furnished
transient accommodations which were exempt, for any portion of the taxable
year, from the tax imposed under this chapter, shall file a reconciliation for
transient accommodations as prescribed by the director indicating the amount of
gross income that was subject to such tax and the amount that was subject to
the general excise tax imposed under chapter 237.
(b) On or before the twentieth day of the
fourth month following the close of the taxable year, every plan manager who
has become liable for the payment of taxes under this chapter during the
preceding taxable year shall file a reconciliation indicating the period of
time that the owner of a resort time share vacation unit was subject to the
general excise tax or the tax under section 237D-2(a).