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Hawaii Revised Statutes — Title 14 (Taxation)

HRS § 251-5

Remittances

Official textcapitol.hawaii.gov


§251-5 Remittances. All remittances of surcharge taxes imposed under this chapter shall be made by cash, bank draft, cashier's check, money order, or certificate of deposit in the form and manner prescribed by the department. The department shall deposit the moneys into the state treasury to the credit of the state highway fund.

Last amended: [L 1991, c 263, pt of §1; am L 2011, c 104, §§4, 8; am L 2018, c 215, §4; am L 2019, c 174, §3; am L 2021, c 117, §29] Previous Vol04_Ch0201-0257 Next

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In this chapter (17 sections)
  1. 251-1 · Definitions
  2. 251-2 · Rental motor vehicle and tour vehicle surcharge tax
  3. 251-2.5 · Car-sharing vehicle surcharge tax
  4. 251-3 · Certificate of registration
  5. 251-4 · Return and payments; penalties
  6. 251-5 · Remittances
  7. 251-6 · Annual return
  8. 251-7 · Filing of returns
  9. 251-8 · Assessment of surcharge tax upon failure to make return;…
  10. 251-9 · Overpayment; refunds
  11. 251-10 · Appeals
  12. 251-11 · Records to be kept; examination
  13. 251-12 · Disclosure of returns unlawful; destruction of returns
  14. 251-13 · 251-13
  15. 251-14 · Application of surcharge tax
  16. 251-15 · Administration and enforcement; rules
  17. 251-16 · 251-16
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