HRS § 247-4 — Payment and liability of the tax


§247-4 Payment and liability of the tax.
(a) The tax imposed by this chapter shall be paid by the grantor, lessor,
sublessor, assignor, transferor, seller, conveyor, or any other person
conveying realty, or any interest therein, by a document or instrument subject
to section 247-1; except, however, in the case where the United States or any
agency or instrumentality thereof or the State or any agency, instrumentality,
or governmental or political subdivision thereof is the grantor, lessor,
sublessor, assignor, transferor, seller, or conveyor, the tax shall be paid by
the grantee, lessee, sublessee, assignee, transferee, purchaser, or conveyee,
as the case may be.
(b) The tax imposed by this chapter shall be
paid at such place or places as the director of taxation may direct and shall
be due and payable no later than ninety days after the taxable transaction, and
in any event prior to the imprinting of the seal or seals as provided by
section 247-5. Penalties and interest shall be added to and become a part of
the tax, when and as provided by section 231-39.