reglab/housing_qa huggingface dataset:
HI Rev Stat § 251-6 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|251. Rental Motor Vehicle, Tour Vehicle, and Car-Sharing Vehicle Surcharge Tax|251-6 Annual return.

  §251-6  Annual return. 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 the surcharge taxes under this chapter during the preceding tax year shall file a return summarizing the person's liability under this chapter for the year, in such form as the director prescribes. The person shall transmit with the return a remittance covering the residue of the surcharge tax chargeable to the person, if any, to the office of the appropriate state district tax assessor designated in section 251-7. The return shall be signed by the person, 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 person. If for any reason it is not practicable for the individual person 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 person and grant such reasonable additional time within which to make the return as the department may deem advisable.  Section 232-2 applies to the annual return, but not to a monthly, quarterly, or semiannual return. [L 1991, c 263, pt of §1]
HI Rev Stat § 251-7 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|251. Rental Motor Vehicle, Tour Vehicle, and Car-Sharing Vehicle Surcharge Tax|251-7 Filing of returns.

  §251-7 Filing of returns. All monthly, quarterly, semiannual, and annual returns shall be transmitted in the form and manner prescribed by the department. [L 1991, c 263, pt of §1; am L 2021, c 117, §30]
HI Rev Stat § 251-9 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|251. Rental Motor Vehicle, Tour Vehicle, and Car-Sharing Vehicle Surcharge Tax|251-9 Overpayment; refunds.

 §251-9 Overpayment; refunds. Upon application by a person, if the director determines that any surcharge tax, interest, or penalty has been paid more than once, or has been erroneously or illegally collected or computed, the surcharge tax, interest, or penalty shall be credited by the director on any surcharge taxes then due from the person under this chapter. The director shall refund the balance to the person or the person's successors, administrators, executors, or assigns in accordance with section 231-23(d). No credit or refund shall be allowed for any surcharge tax imposed by this chapter, unless a claim for the credit or refund is filed as follows:  (1) If an annual return is timely filed, or is filed within three years after the date prescribed for filing the annual return, then the credit or refund shall be claimed within three years after the date the annual return was filed or the date prescribed for filing the annual return, whichever is later.  (2) If an annual return is not filed, or is filed more than three years after the date prescribed for filing the annual return, a claim for credit or refund shall be filed within:  (A) Three years after the payment of the tax; or  (B) Three years after the date prescribed for the filing of the annual return,  whichever is later. Paragraphs (1) and (2) are mutually exclusive. The preceding limitation shall not apply to a credit or refund pursuant to an appeal, provided for in section 251-10.  As to all tax payments 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 by section 40-35 are exclusive. [L 1991, c 263, pt of §1; am L 1994, c 19, §5]
HI Rev Stat § 251-10 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|251. Rental Motor Vehicle, Tour Vehicle, and Car-Sharing Vehicle Surcharge Tax|251-10 Appeals.

  §251-10 Appeals. Any person aggrieved by any assessment of the surcharge 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 1991, c 263, pt of §1; am L 2000, c 199, §10; am L 2004, c 123, §10]
HI Rev Stat § 251-11 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|251. Rental Motor Vehicle, Tour Vehicle, and Car-Sharing Vehicle Surcharge Tax|251-11 Records to be kept; examination.

 §251-11 Records to be kept; examination. Every person shall keep in the English language within the State, and preserve for a period of three years, suitable records relating to the surcharge tax levied and assessed under this chapter, and such other books, records of account, and invoices as may be required by the department of taxation, and all such books, operators 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 1991, c 263, pt of §1; am L 1995, c 92, §19]
HI Rev Stat § 251-12 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|251. Rental Motor Vehicle, Tour Vehicle, and Car-Sharing Vehicle Surcharge Tax|251-12 Disclosure of returns unlawful; destruction of returns.

 §251-12 Disclosure of returns unlawful; destruction of returns. (a) 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 tax return, return information, or report so made, or any copy thereof, to be seen or examined by any person; provided that for surcharge tax purposes only the lessor or tour vehicle operator, the lessor's or tour vehicle operator'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; and  (12) Members of a limited liability company. Any violation of this subsection shall be a class C felony. Nothing in this subsection shall prohibit the publication of statistics that are classified to prevent the identification of particular reports or returns and the items of the reports or returns.  (b) The department may destroy the monthly, quarterly, or semiannual returns filed pursuant to section 251-4, or any of them, upon the expiration of three years after the end of the calendar or fiscal year in which the surcharge taxes so returned accrued. [L 1991, c 263, pt of §1; am L 1997, c 178, §10; am L 2014, c 136, §7]
HI Rev Stat § 251-13 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|251. Rental Motor Vehicle, Tour Vehicle, and Car-Sharing Vehicle Surcharge Tax|251-13 Collection by suit; injunction.

  §251-13 Collection by suit; injunction. The department may collect surcharge 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 surcharge taxes arose. 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 certificate 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 certificate, the department may proceed in the circuit court of the judicial circuit in which the rental motor vehicles were leased or the tour vehicles were hired, to obtain an injunction restraining the further furnishing of services until full payment shall have been made of all surcharge taxes, penalties, and interest due under this chapter, or until the certificate is secured, or both, as the circumstances of the case may require. [L 1991, c 263, pt of §1]
HI Rev Stat § 251-14 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|251. Rental Motor Vehicle, Tour Vehicle, and Car-Sharing Vehicle Surcharge Tax|251-14 Application of surcharge tax.

  §251-14 Application of surcharge tax. The surcharge tax imposed by this chapter shall be in addition to any other taxes imposed by any other laws of the State, except as otherwise specifically provided in this chapter; provided that if it be held by any court of competent jurisdiction that the surcharge tax imposed by this chapter may not legally be imposed in addition to any other tax or taxes imposed by any other law or laws with respect to the same property or the use thereof, then this chapter shall be deemed not to apply to such property and the use thereof under the specific circumstances, but the other laws shall be given full effect with respect to such property and use. [L 1991, c 263, pt of §1]
HI Rev Stat § 251-15 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|251. Rental Motor Vehicle, Tour Vehicle, and Car-Sharing Vehicle Surcharge Tax|251-15 Administration and enforcement; rules.

  §251-15 Administration and enforcement; rules. (a) The director shall administer and enforce this chapter in respect of:  (1) The examination of books and records and of lessors, tour vehicle operators, and other persons;  (2) Procedure and powers upon failure or refusal by a person to make a return or proper return; and  (3) The general administration of this chapter. All of the provisions of chapter 237 not inconsistent with this chapter and which may appropriately be applied to the taxes, persons, circumstances, and situations involved in this chapter, including (without prejudice to the generality of the foregoing) provisions as to penalties and interest, and provisions granting administrative powers to the department, and provisions for the assessment, levy, and collection of taxes, shall be applicable to the surcharge taxes imposed by this chapter, and to the assessment, levy, and collection thereof.  (b) The director may adopt, amend, or repeal rules under chapter 91 to carry out this chapter. [L 1991, c 263, pt of §1]
HI Rev Stat § 251-16 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|251. Rental Motor Vehicle, Tour Vehicle, and Car-Sharing Vehicle Surcharge Tax|251-16 REPEALED.

 §251-16 REPEALED. L 1995, c 92, §32.
HI Rev Stat § 255-2 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|255. Multistate Tax Compact|255-2 Representation on multistate commission.

  §255-2 Representation on multistate commission. The director of taxation, or the director's designee, shall represent the State on the Multistate Tax Commission. The attorney general, or the attorney general's designee, shall act as an alternate for the director of taxation. [L 1968, c 30, §3; gen ch 1993]
HI Rev Stat § 255-3 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|255. Multistate Tax Compact|255-3 Adoption of interstate audits.

  §255-3 Adoption of interstate audits. Article VIII of the Multistate Compact relating to interstate audits shall be in force in and with respect to this State. [L 1968, c 30, §4]
HI Rev Stat § 255D-1 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|255D. Hawaii Simplified Sales and Use Tax Administration Act|255D-1 Short title.

 §255D-1 Short title. This chapter shall be known and may be cited as the "Hawaii Simplified Sales and Use Tax Administration Act". [L 2003, c 173, pt of §2]
HI Rev Stat § 255D-2 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|255D. Hawaii Simplified Sales and Use Tax Administration Act|255D-2 Definitions.

 §255D-2 Definitions. The definitions in this section apply throughout this chapter unless the context clearly requires otherwise.  "Agreement" means the streamlined sales and use tax agreement as adopted.  "Certified automated system" means software certified jointly by the states that are signatories to the agreement to calculate the tax imposed by each jurisdiction on a transaction, determine the amount of tax to remit to the appropriate state, and maintain a record of the transaction.  "Certified service provider" means an agent who performs all of the seller's sales tax functions and is certified jointly by the states that are signatories to the agreement.  "Department" means the department of taxation.  "Person" means an individual, trust, estate, fiduciary, partnership, limited liability company, limited liability partnership, corporation, or any other legal entity.  "Sales tax" means the general excise tax levied under chapter 237.  "Seller" means any person making sales, leases, or rentals of personal property or services.  "State" means any state of the United States and the District of Columbia.  "Use tax" means the use tax levied under chapter 238. [L 2003, c 173, pt of §2]
HI Rev Stat § 255D-3 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|255D. Hawaii Simplified Sales and Use Tax Administration Act|255D-3 Authority to participate in multistate negotiations.

  §255D-3 Authority to participate in multistate negotiations. For the purposes of reviewing or amending the agreement embodying the simplification requirements in section 255D-6, the State may enter into multistate discussions. For purposes of these discussions, the State shall be represented by the department. [L 2003, c 173, pt of §2; am L Sp 2005, c 3, §3]
HI Rev Stat § 255D-4 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|255D. Hawaii Simplified Sales and Use Tax Administration Act|255D-4 Authority to enter agreement.

  §255D-4 Authority to enter agreement.  The department with the concurrence of the legislature may enter into the streamlined sales and use tax agreement with one or more states to simplify and modernize sales and use tax administration to substantially reduce the burden of tax compliance for all sellers and for all types of commerce. In furtherance of the agreement, the department may act jointly with other states that are members of the agreement to establish standards for certification of a certified service provider and certified automated system and establish performance standards for multistate sellers. The department may take other actions reasonably required to implement this section. Other actions authorized by this section include but are not limited to the adoption of rules not subject to chapter 91 and the joint procurement not subject to chapter 103D, with other member states, of goods and services in furtherance of the cooperative agreement. The department, or the department's designee, may represent this State before the other states that are signatories to the agreement. [L 2003, c 173, pt of §2; am L 2004, c 216, §31; am L 2005, c 22, §8; am L Sp 2005, c 3, §4]
HI Rev Stat § 255D-5 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|255D. Hawaii Simplified Sales and Use Tax Administration Act|255D-5 Relationship to state law.

 §255D-5 Relationship to state law. No provision of the agreement authorized by this chapter in whole or part invalidates or amends any provision of the law of this State. Adoption of the agreement by this State does not amend or modify any law of this State. Implementation of any condition of the agreement in this State, whether adopted before, at, or after membership of this State in the agreement, must be by the action of this State. [L 2003, c 173, pt of §2]
HI Rev Stat § 255D-6 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|255D. Hawaii Simplified Sales and Use Tax Administration Act|255D-6 Agreement requirements.

 §255D-6 Agreement requirements. The department shall not enter into the streamlined sales and use tax agreement unless the agreement requires each state to abide by the following requirements:  (1) The agreement must set restrictions to limit over time the number of state tax rates;  (2) The agreement must establish uniform standards for:  (A) The sourcing of transactions to taxing jurisdictions;  (B) The administration of exempt sales; and  (C) Sales and use tax returns and remittances;  (3) The agreement must provide a central, electronic registration system that allows a seller to register to collect and remit sales and use taxes for all signatory states;  (4) The agreement must provide that registration with the central registration system and the collection of sales and use taxes in the signatory states will not be used as a factor in determining whether the seller has a nexus with a state for any tax;  (5) The agreement must provide for reduction of the burdens of complying with local sales and use taxes by:  (A) Restricting variances between the state and local tax bases;  (B) Requiring states to administer any sales and use taxes levied by local jurisdictions within the state so that sellers collecting and remitting these taxes will not have to register or file returns with, remit funds to, or be subject to independent audits from local taxing jurisdictions;  (C) Restricting the frequency of changes in the local sales and use tax rates and setting effective dates for the application of local jurisdictional boundary changes to local sales and use taxes; and  (D) Providing notice of changes in local sales and use tax rates and of changes in the boundaries of local taxing jurisdictions;  (6) The agreement must outline any monetary allowances that are to be provided by the states to sellers or certified service providers;  (7) The agreement must allow for a joint public and private sector study of the compliance cost for sellers and certified service providers to collect sales and use taxes for state and local governments under various levels of complexity to be completed by July 1, 2004;  (8) The agreement must require each state to certify compliance with the terms of the agreement before joining and to maintain compliance, under the laws of the member state, with all provisions of the agreement while a member;  (9) The agreement must require each state to adopt a uniform policy for certified service providers that protects the privacy of consumers and maintains the confidentiality of tax information; and  (10) The agreement must provide for the appointment of an advisory council of private sector representatives and an advisory council of nonmember state representatives to consult with in the administration of the agreement. [L 2003, c 173, pt of §2]
HI Rev Stat § 255D-7 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|255D. Hawaii Simplified Sales and Use Tax Administration Act|255D-7 Cooperating sovereigns.

 §255D-7 Cooperating sovereigns. The agreement authorized by this chapter is an accord among individual cooperating sovereigns in furtherance of their governmental functions. The agreement provides a mechanism among the member states to establish and maintain a cooperative, simplified system for the application and administration of sales and use taxes under the duly adopted law of each member state. [L 2003, c 173, pt of §2]
HI Rev Stat § 255D-8 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|255D. Hawaii Simplified Sales and Use Tax Administration Act|255D-8 Limited binding and beneficial effect.

 §255D-8 Limited binding and beneficial effect. (a) The agreement authorized by this chapter binds and inures only to the benefit of this State and the other member states. No person, other than a member state, is an intended beneficiary of the agreement. Any benefit to a person other than a state is established by the law of this State and the other member states and not by the terms of the agreement.  (b) Consistent with subsection (a), no person shall have any cause of action or defense under the agreement or by virtue of this State's approval of the agreement. No person may challenge, in any action brought under any provision of law, any action or inaction by any department, agency, other instrumentality of this State, or any political subdivision of this State on the ground that the action or inaction is inconsistent with the agreement.  (c) No law of this State, or the application thereof, shall be declared invalid as to any person or circumstance on the ground that the provision or application is inconsistent with the agreement. [L 2003, c 173, pt of §2]
HI Rev Stat § 255D-9 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|255D. Hawaii Simplified Sales and Use Tax Administration Act|255D-9 Seller and third party liability.

 §255D-9 Seller and third party liability. [See Note below.] (a) A certified service provider is the agent of a seller, with whom the certified service provider has contracted for the collection and remittance of sales and use taxes. As the seller's agent, the certified service provider is liable for the sales and use taxes due each member state on all sales transactions it processes for the seller except as provided in this section.  (b) A seller that contracts with a certified service provider is not liable to the State for sales or use taxes due on transactions processed by the certified service provider unless the seller misrepresented the type of items it sells or committed fraud. In the absence of probable cause to believe that the seller has committed fraud or made a material misrepresentation, the seller is not subject to audit on the transactions processed by the certified service provider. A seller is subject to audit for transactions not processed by the certified service provider. The member states acting jointly may perform a system check of the seller and review the seller's procedures to determine if the certified service provider's system is functioning properly and the extent to which the seller's transactions are being processed by the certified service provider.  (c) A person that provides a certified automated system is responsible for the proper functioning of that system and is liable to the State for underpayments of tax attributable to errors in the functioning of the certified automated system. A seller that uses a certified automated system remains responsible and is liable to the State for reporting and remitting tax.  (d) A seller that has a proprietary system for determining the amount of tax due on transactions and has signed an agreement establishing a performance standard for that system is liable for the failure of the system to meet the performance standard. [L 2003, c 173, pt of §2] Note  Section effective when State becomes a member of the streamlined sales and use tax agreement. L 2003, c 173, §4.