reglab/housing_qa huggingface dataset:
HI Rev Stat § 237-32 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|237. General Excise Tax Law|237-32 Penalties.

 §237-32 Penalties. Penalties and interest shall be added to and become a part of the tax, when and as provided by section 231-39. [L 1935, c 141, pt of §13; am L 1941, c 265, §8; RL 1945, §5463; am L 1945, c 253, §5; am L 1953, c 125, §10; RL 1955, §117-27; HRS §237-32] Case Notes  Penalties and interest automatically follow nonpayment of taxes. 40 H. 121 (1953), aff'd 216 F.2d 700 (1954).
HI Rev Stat § 237-33 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|237. General Excise Tax Law|237-33 Annual return, payment of tax.

 §237-33 Annual return, payment of tax. On or before the twentieth day of the fourth month following the close of the taxable year, each taxpayer shall make a return showing the value of products, gross proceeds of sales or gross income, and compute the amount of tax chargeable against the taxpayer in accordance with this chapter and deduct the amount of monthly payments (as hereinbefore provided), and transmit with the taxpayer's report a remittance in the form required by section 237-31 covering the residue of the tax chargeable against the taxpayer. The return shall be signed by the taxpayer, if made by an individual, or by the president, vice-president, secretary, or treasurer of a corporation, if made on behalf of a corporation. If made on behalf of a partnership, firm, society, unincorporated association, group, hui, joint adventure, joint stock company, corporation, trust estate, decedent's estate, trust, or other entity, any individual delegated by the entity shall sign the same on behalf of the taxpayer. If for any reason it is not practicable for the individual taxpayer to sign the return, it may be done by any duly authorized agent. The department, for good cause shown, may extend the time for making the return on the application of any taxpayer and grant such reasonable additional time within which to make the same as may, by it, be deemed advisable.  Section 232-2 applies to the annual return, but not to a monthly return. [L 1935, c 141, pt of §6; am L 1941, c 265, §4; am L 1943, c 4; RL 1945, §5464; am L 1945, c 253, §7; RL 1955, §117-28; am L 1957, c 34, §10; am L Sp 1959 2d, c 1, §16; am L 1965, c 75, §1; am L 1967, c 37, §1; HRS §237-33; am L 1980, c 237, §1; gen ch 1985; am L 2021, c 117, §11]
HI Rev Stat § 237-34 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|237. General Excise Tax Law|237-34 Filing of returns; disclosure of returns unlawful, penalty; destruction of returns.

 §237-34 Filing of returns; disclosure of returns unlawful, penalty; destruction of returns. (a) All monthly and annual returns shall be transmitted in the form and manner prescribed by the department.  (b) All tax returns and return information required to be filed under this chapter, and the report of any investigation of the return or of the subject matter of the return, shall be confidential. It shall be unlawful for any person or any officer or employee of the State, including the auditor or the auditor's agent with regard to tax return information obtained pursuant to section 23-5(a), to intentionally make known information imparted by any tax return or return information filed pursuant to this chapter, or any report of any investigation of the return or of the subject matter of the return, or to wilfully permit any return, return information, or report so made, or any copy thereof, to be seen or examined by any person; provided that for tax purposes only, the taxpayer, the taxpayer's authorized agent, or persons with a material interest in the return, return information, or report may examine them. Unless otherwise provided by law, persons with a material interest in the return, return information, or report shall include:  (1) Trustees;  (2) Partners;  (3) Persons named in a board resolution or a one per cent shareholder in the case of a corporate return;  (4) The person authorized to act for a corporation in dissolution;  (5) The shareholder of an S corporation;  (6) The personal representative, trustee, heir, or beneficiary of an estate or trust in the case of the estate's or decedent's return;  (7) The committee, trustee, or guardian of any person in paragraphs (1) through (6) who is incompetent;  (8) The trustee in bankruptcy or receiver, and the attorney-in-fact of any person in paragraphs (1) through (7);  (9) Persons duly authorized by the State in connection with their official duties;  (10) Any duly accredited tax official of the United States or of any state or territory;  (11) The Multistate Tax Commission or its authorized representative;  (12) Members of a limited liability company; and  (13) A person contractually obligated to pay the taxes assessed against another when the latter person is under audit by the department.  Any violation of this subsection shall be a class C felony.  (c) The department may destroy the monthly returns filed pursuant to section 237-30, or any of them, upon the expiration of three years after the end of the calendar year in which the taxes so returned accrued. [L 1935, c 141, §6(2); RL 1945, §5465; am L 1945, c 253, §8; RL 1955, §117-29; am L Sp 1959 2d, c 1, §16; am L 1967, c 37, §1; HRS §237-34; am L 1974, c 139, §5; am L 1981, c 170, §1; am L 1984, c 95, §3; am L 1990, c 184, §9; am L 1993, c 5, §2; am L 1997, c 178, §5; am L 2000, c 34, §1; am L 2014, c 136, §5; am L 2021, c 117, §12]
HI Rev Stat § 237-35 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|237. General Excise Tax Law|237-35 Consolidated reports; interrelated business.

 §237-35 Consolidated reports; interrelated business. When any taxpayer is engaged in two or more forms of business activity taxable under this chapter which are interrelated, or which are of like character, the taxpayer shall file a consolidated return covering all business activities, which are thus interrelated or of like character. [L 1935, c 141, §6(3); RL 1945, §5466; RL 1955, §117-30; HRS §237-35]
HI Rev Stat § 237-36 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|237. General Excise Tax Law|237-36 Erroneous returns, disallowance of exemption, payment.

  §237-36 Erroneous returns, disallowance of exemption, payment. If any return made is erroneous, or is so deficient as not to disclose the full tax liability, or if the taxpayer, in the taxpayer's return, shall disclaim liability for the tax on any gross income or gross proceeds of sales liable to the tax, or if the taxpayer shall make application under section 237-23 for an exemption to which the taxpayer is not entitled, the department of taxation shall correct the error or assess the proper amount of taxes. If such recomputation results in an additional tax liability, or if the department proposes to assess any gross income or gross proceeds of sales by reason of the disallowance of an exemption claimed in the return or for which application has been filed, the department shall first give notice to the taxpayer of the proposed assessment, and the taxpayer shall thereupon have an opportunity within thirty days to confer with the department. After the expiration of thirty days from the notification the department shall assess the gross income or gross proceeds of sales of the taxpayer or any portion thereof which the department believes has not theretofore been assessed, and shall give notice to the taxpayer of the amount of the tax, and the amount thereof shall be paid within twenty days after the date the notice was mailed, properly addressed to the taxpayer at the taxpayer's last known address or place of business.   No preliminary notice shall be necessary where the amount of the tax is calculated by the department from gross income returned by the taxpayer as subject to the tax (unless the taxpayer shall have claimed that the applicable rate of tax is lower than the rate of tax applied by the department); in such case the tax shall be due and payable on the tenth day after the date the statement was mailed. In a case of disallowance of an exemption for which application was made under section 237-23 the department, before making an assessment, may require the applicant, by demand made upon the applicant by mail or delivery thereof to the address shown in the application, to file information returns as to the applicant's gross income or gross proceeds of sales within such reasonable time as the department may allow, and in the event of failure, neglect, or refusal to comply with the demand, the department shall make an assessment under section 237-38, in lieu of this section. [L 1935, c 141, §7(1); am L 1941, c 265, §5; RL 1945, §5467; am L 1945, c 253, §9; am L 1947, c 111, §10; am L 1953, c 125, pt of §10; RL 1955, §117-31; am L Sp 1959 2d, c 1, §16; HRS §237-36; gen ch 1985]
HI Rev Stat § 237-37 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|237. General Excise Tax Law|237-37 Refunds and credits.

 §237-37 Refunds and credits. If the amount already paid exceeds that which should have been paid on the basis of the tax recomputed as provided in section 237-36, the excess so paid shall be immediately refunded to the taxpayer in the manner provided in section 231-23(c). The taxpayer may, at the taxpayer's election, apply an overpayment credit to taxes subsequently accruing hereunder.  No recourse may be had except under section 40-35 or by appeal for refunds of taxes paid pursuant to an assessment by the director of taxation; provided that if the assessment by the director shall contain clerical errors, transposition of figures, typographical errors, and errors in calculation or if there shall be an illegal or erroneous assessment, the usual refunds procedures shall apply. No refund or overpayment credit may be had under this section in any event unless the original payment of the tax was due to the law having been interpreted or applied in respect of the taxpayer concerned differently than in respect of taxpayers generally. As to all tax payment for which a refund or credit is not authorized by this section (including without prejudice to the generality of the foregoing cases of unconstitutionality) the remedies provided by appeal or under section 40-35 are exclusive. [L 1935, c 141, pt of §7; RL 1945, §5468; am L 1953, c 125, pt of §10; RL 1955, §117-32; am L 1957, c 34, §11(1) and c 152, §1; am L Sp 1959 2d, c 1, §16; am L 1963, c 45, §2; am L 1967, c 37, §1; HRS §237-37; gen ch 1985; am L 2021, c 117, §13] Revision Note  Section "231-23(c)" substituted for "231-23(d)" pursuant to §23G-15. Case Notes  Exclusive remedy provision construed as applying only where disputed tax has been paid and a refund is being sought. 57 H. 1, 548 P.2d 246 (1976).
HI Rev Stat § 237-38 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|237. General Excise Tax Law|237-38 Failure to make return.

 §237-38 Failure to make return. If any person fails, neglects, or refuses to make a return, the department of taxation may proceed as it deems best to obtain information on which to base the assessment of the tax. After procuring the information the department shall proceed to assess the tax as provided in section 237-36. The assessment shall be presumed to be correct until and unless, upon an appeal duly taken as provided in this chapter, the contrary shall be clearly proved by the person assessed, and the burden of proof upon such appeal shall be upon the person assessed to disprove the correctness of the assessment. [L 1935, c 141, §8; am L 1941, c 265, §6; RL 1945, §5469; am L 1953, c 125, pt of §10; RL 1955, §117-33; am L Sp 1959 2d, c 1, §16; HRS §237-38]
HI Rev Stat § 237-39 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|237. General Excise Tax Law|237-39 Audits; procedure, penalties.

 §237-39 Audits; procedure, penalties. (a) For the purpose of verification or audit of a return made by the taxpayer, or where there is reasonable ground to believe that any return made is so deficient as not to form the basis of a satisfactory assessment of the tax, or for the purpose of making an assessment where no return has been made, the department of taxation or the Multistate Tax Commission pursuant to chapter 255, or the authorized representative thereof, may examine all account books, bank books, bank statements, records, vouchers, taxpayer's copies of federal tax returns, and any and all other documents and evidence having any relevancy to the determination of the gross income or gross proceeds of sales of any taxpayer as required to be returned under this chapter and may summon or require the attendance of the person by or for whom the return, if any, has been made or whose tax is being assessed, and any employee of the person, and may summon or require the attendance of any person having knowledge in the premises, naming the time and place in the summons, and may require the production of any books, statements, or other evidence open to examination, and may take testimony in reference to any matter relevant to the gross income or gross proceeds of sales of the taxpayer for the period under consideration, with power to require that the person so called and appearing shall be interrogated under oath and to administer the oath.  (b) If the department determines that any gross income or gross proceeds of sales liable to the tax have not been assessed, the department may assess the same as provided in sections 237-36 and 237-38.  (c) Any individual knowingly giving false testimony under oath at any hearing before the department shall be guilty of perjury and shall be punished as provided by law.  (d) Any person refusing or neglecting to obey any summons issued by the department, and any individual appearing and refusing to testify under oath, shall be fined $50 for the first offense and $100 for each succeeding offense. [L 1941, c 265, §7; RL 1945, §5470; RL 1955, §117-34; am L Sp 1959 2d, c 1, §16; HRS §237-39; am L 1974, c 139, §6; am L 2017, c 12, §50]
HI Rev Stat § 237-41 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|237. General Excise Tax Law|237-41 Records to be kept; examination.

 §237-41 Records to be kept; examination. Every taxpayer shall keep in the English language within the State, and preserve for a period of three years, suitable records of gross proceeds of sales and gross income, and such other books, records of account, and invoices as may be required by the department of taxation, and all such books, records, and invoices shall be open for examination at any time by the department or the Multistate Tax Commission pursuant to chapter 255, or the authorized representative thereof. [L 1935, c 141, §22; am L 1937, c 202, §2; am L 1943, c 140, §1; RL 1945, §5472; am L 1945, c 253, §10; RL 1955, §117-36; am L Sp 1959 2d, c 1, §16; HRS §237-41; am L 1969, c 274, §4; am L 1974, c 139, §7; am L 1995, c 92, §13]
HI Rev Stat § 237-42 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|237. General Excise Tax Law|237-42 Appeals.

  §237-42 Appeals. Any person aggrieved by any assessment of the tax for any month or any year may appeal from the assessment in the manner and within the time and in all other respects as provided in the case of income tax appeals by section 235-114. [L 1935, c 141, §1; am L 1937, c 202, §1; RL 1945, §5473; am L 1953, c 125, pt of §10; RL 1955, §117-37; am L Sp 1957, c 1, §29; HRS §237-42; am L 2000, c 199, §3; am L 2004, c 123, §3] Case Notes  Taxpayer's 42 U.S.C. §1983 claim against validity of Hawaii's general excise tax barred, where state remedies available to taxpayer were "plain, adequate, and complete". 940 F. Supp. 260 (1995).  Prepayment requirement is constitutional. 57 H. 1, 548 P.2d 246 (1976).
HI Rev Stat § 237-45 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|237. General Excise Tax Law|237-45 REPEALED.

 §237-45 REPEALED. L 1997, c 352, §22.
HI Rev Stat § 237-46 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|237. General Excise Tax Law|237-46 Collection by suit; injunction.

 §237-46 Collection by suit; injunction. The department of taxation may collect taxes due and unpaid under this chapter, together with all accrued penalties, by action in assumpsit or other appropriate proceedings in the circuit court of the judicial circuit in which the privilege taxed has been exercised. After delinquency shall have continued for sixty days, or if any person lawfully required so to do under this chapter shall fail to apply for and secure a license as provided by this chapter for a period of sixty days after the first date when the person was required under this chapter to secure the same, the department may proceed in the circuit court of the judicial circuit in which the privilege taxed or taxable has been exercised, to obtain an injunction restraining the further exercise of the privilege until full payment shall have been made of all taxes and penalties and interest due under this chapter, or until such license is secured, or both, as the circumstances of the case may require. [L 1935, c 141, §14; RL 1945, §5478; am L 1951, c 165, §7; RL 1955, §117-43; am L Sp 1959 2d, c 1, §16; HRS §237-46; gen ch 1985; am L 1989, c 6, §5] Rules of Court  Injunctions, see HRCP rule 65.
HI Rev Stat § 237-47 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|237. General Excise Tax Law|237-47 District judges; concurrent civil jurisdiction in tax collections.

 §237-47 District judges; concurrent civil jurisdiction in tax collections. Except as otherwise specifically provided by this chapter, the several district judges shall have concurrent jurisdiction with the circuit courts to hear and determine all civil actions at law in assumpsit for the collection and enforcement of collection and payment of all taxes assessed hereunder, irrespective of the amount claimed. [L 1935, c 141, §15; RL 1945, §5479; RL 1955, §117-44; HRS §237-47; am L 1970, c 188, §39]
HI Rev Stat § 237-48 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|237. General Excise Tax Law|237-48 REPEALED.

  §237-48 REPEALED. L 1995, c 92, §25.
HI Rev Stat § 237-49 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|237. General Excise Tax Law|237-49 Unfair competition; penalty.

 §237-49 Unfair competition; penalty. No taxpayer shall advertise or hold out to the public in any manner, directly or indirectly, that the tax hereby imposed upon the taxpayer is not considered as an element in the price to the purchaser. Any person violating this section shall be fined not more than $50 for each offense. [L 1935, c 141, §23; RL 1945, §5482; RL 1955, §117-47; HRS §237-49; gen ch 1985]
HI Rev Stat § 237D-2.5 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|237D. Transient Accommodations Tax|237D-2.5 County transient accommodations tax; administration.

  §237D-2.5 County transient accommodations tax; administration. (a) The county transient accommodations tax, upon the adoption of a county ordinance and in accordance with the requirements of section 46-20.7, shall be levied, assessed, and collected as provided in this section on all gross rental, gross rental proceeds, and fair market rental value taxable under this chapter. No county shall set its transient accommodations tax at a rate greater than three per cent of all gross rental, gross rental proceeds, and fair market rental value taxable under this chapter. With respect to the county transient accommodations tax, the applicable county director of finance shall have all the rights and powers of the director of taxation provided under this chapter.  (b) The county transient accommodations tax, if adopted, shall be imposed on the gross rental, gross rental proceeds, and fair market rental value of all written contracts that require the passing on of the taxes imposed under this chapter; provided that if the gross rental, gross rental proceeds, and fair market rental value are received as payments beginning in the taxable year in which the taxes become effective, on contracts entered into prior to the adoption of the ordinance pursuant to section 46-20.7, and the written contracts do not provide for the passing on of increased rates of taxes, the county transient accommodations tax shall not be imposed on the gross rental, gross rental proceeds, and fair market rental value covered under the written contracts. The county transient accommodations tax shall be imposed on the gross rental, gross rental proceeds, and fair market rental value from all contracts entered into on or after the adoption of the ordinance pursuant to section 46-20.7, regardless of whether the contract allows for the passing on of any tax or any tax increases.  (c) No county transient accommodations tax shall be established on any form of accommodation that is exempt from the taxes imposed by this chapter pursuant to section 237D-3. [L Sp 2021, c 1, §7]
HI Rev Stat § 237D-3 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|237D. Transient Accommodations Tax|237D-3 Exemptions.

  §237D-3 Exemptions. This chapter shall not apply to:  (1) Health care facilities including all such facilities enumerated in section 321-11(10);  (2) School dormitories of a public or private educational institution providing education in grades kindergarten through twelve, or of any institution of higher education;  (3) Lodging provided by nonprofit corporations or associations for religious, charitable, or educational purposes; provided that this exemption shall apply only to the activities of the religious, charitable, or educational corporation or association as such and not to any rental or gross rental the primary purpose of which is to produce income even if the income is used for or in furtherance of the exempt activities of such religious, charitable, or educational corporation or association;  (4) Living accommodations for persons in the military on permanent duty assignment to Hawaii, including the furnishing of transient accommodations to those military personnel who receive temporary lodging allowances while seeking accommodations in Hawaii or while awaiting reassignment to new duty stations outside the State;  (5) Low-income renters receiving rental subsistence from the state or federal governments and whose rental periods are for durations shorter than sixty days;  (6) Operators of transient accommodations who furnish accommodations to full-time students enrolled in an institution offering post-secondary education. The director of taxation shall determine what shall be deemed acceptable proof of full-time enrollment. This exemption shall also apply to operators who furnish transient accommodations to students during summer employment;  (7) Accommodations furnished without charge such as, but not limited to, complimentary accommodations, accommodations furnished to contract personnel such as physicians, golf or tennis professionals, swimming and dancing instructors, and other personnel to whom no salary is paid or to employees who receive room and board as part of their salary or compensation; and  (8) Accommodations furnished to foreign diplomats and consular officials who are holding cards issued or authorized by the United States Department of State granting them an exemption from state taxes. [L 1986, c 340, pt of §1; am L 1988, c 241, §4; am L 2000, c 38, §2]
HI Rev Stat § 237D-3.5 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|237D. Transient Accommodations Tax|237D-3.5 REPEALED. L 1996, c 13, §18.

 §237D-3.5 REPEALED. L 1996, c 13, §18.