reglab/housing_qa huggingface dataset:
HI Rev Stat § 431:7-201 (2021)
2021 Hawaii Revised Statutes|Title 24. Insurance|431. Insurance Code|431:7-201 Annual and monthly tax statements.

  §431:7-201 Annual and monthly tax statements. (a) Each authorized insurer shall electronically file with the commissioner annually, on or before March 1 in each year, a statement signed by a duly authorized person on its behalf, setting forth the total business transacted, and the amount of gross premiums reported by the insurer, pursuant to section 431:7-202, during the year ending on the preceding December 31, from all risks or property resident, situated, or located within this State, together with such other information as may be required by the commissioner to determine the taxability of premiums. The term "gross premiums" as used in this part shall not include consideration paid for annuities.  (b) Each authorized insurer shall electronically file with the commissioner monthly, on or before the twentieth day of the calendar month following the month in which the taxes accrue, a statement signed by a duly authorized person on its behalf, setting forth the total business transacted and the amount of gross premiums reported by the insurer, pursuant to section 431:7-202, during the month from all risks or property resident, situated, or located within this State, together with other information as may be required by the commissioner to determine the taxability of premiums.  (c) Any insurer failing or refusing to electronically file the annual tax statement on or before March 1, or the monthly statement on or before the twentieth day of the calendar month following the month in which the taxes accrue, shall be liable for a fine in an amount not less than $100 and not more than $500 for each day of delinquency. [L 1987, c 347, pt of §2; am L 1995, c 232, §13; am L 1998, c 202, §1; am L 2003, c 212, §41; am L 2010, c 22, §10; am L 2016, c 141, §3]
HI Rev Stat § 431:7-202.5 (2021)
2021 Hawaii Revised Statutes|Title 24. Insurance|431. Insurance Code|431:7-202.5 Additions to taxes for noncompliance or evasion; interest on underpayments and overpayments. The provisions of section 231-39 shall apply to taxes under this article. [L 1992, c 236, §2]

  §431:7-202.5 Additions to taxes for noncompliance or evasion; interest on underpayments and overpayments. The provisions of section 231-39 shall apply to taxes under this article. [L 1992, c 236, §2]
HI Rev Stat § 431:7-204 (2021)
2021 Hawaii Revised Statutes|Title 24. Insurance|431. Insurance Code|431:7-204 In lieu provision.

  §431:7-204 In lieu provision. As to insurers, the taxes and fees imposed by section 431:7-201 to section 431:7-204, and the fees imposed by this code, when paid shall be in settlement of and in lieu of all demands for taxes, licenses, or fees of every character imposed by the laws of this State, the ordinances or other laws, rules, or regulations of any county of this State, except:  (1) As expressly otherwise provided;  (2) Taxes on real property;  (3) Taxes on the purchase, use, or ownership of tangible personal property; and  (4) Taxes on gross income, gross proceeds, gross rental, or gross rental proceeds under chapter 237 or 237D. Nothing in this section shall be deemed to exempt insurers from liability for withholding taxes payable by their employees and paying the same to the proper collection officers, or from keeping such records, and making such returns and reports, as may be required in the case of other persons enjoying tax exemption. [L 1987, c 347, pt of §2; am L 1991, c 286, §4]
HI Rev Stat § 431:7-204.5 (2021)
2021 Hawaii Revised Statutes|Title 24. Insurance|431. Insurance Code|431:7-204.5 Appeals. Notwithstanding section 431:2-308, 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 section 235-114. [L 1992, c 236, §3; am L 2004, c 123, §12]

  §431:7-204.5 Appeals. Notwithstanding section 431:2-308, 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 section 235-114. [L 1992, c 236, §3; am L 2004, c 123, §12]
HI Rev Stat § 431:7-205 (2021)
2021 Hawaii Revised Statutes|Title 24. Insurance|431. Insurance Code|431:7-205 Reports to department of taxation.

  §431:7-205 Reports to department of taxation. The commissioner shall promptly report to the department of taxation all amounts of taxes collected under section 431:7-201 to section 431:7-204 and section 431:8-315 and all amounts of refunds of such taxes made under section 431:7-203. [L 1987, c 347, pt of §2]
HI Rev Stat § 431:7-206 (2021)
2021 Hawaii Revised Statutes|Title 24. Insurance|431. Insurance Code|431:7-206 Domestic company credit for retaliatory taxes paid other states.

  §431:7-206 Domestic company credit for retaliatory taxes paid other states. If by the laws of any state other than this State, or by the action of any public official of another state, any insurer or company, as defined in section 431:1-202, organized or domiciled in this State, shall be required to pay taxes for the privilege of doing business in the other state, and the amounts are imposed or assessed so that the taxes which are or would be imposed against Hawaii domestic insurance companies are greater than those taxes required of insurers organized or domiciled in the other state, to the extent the amounts are legally due to the other states, an insurer or company organized or domiciled in this State may claim a credit against the tax payable pursuant to this article of a sum not to exceed one hundred per cent of the amount. The credit shall not be greater than the tax payable pursuant to this article during the taxable year. All claims for the tax credit under this section, including any amended claims, shall be filed on or before the end of the twelfth month following the close of the taxable year for which the credit may be claimed. Failure to comply with the foregoing provision shall constitute a waiver of the right to claim the credit. [L 1987, c 348, §14; am L 2009, c 77, §6]
HI Rev Stat § 431:7-207 (2021)
2021 Hawaii Revised Statutes|Title 24. Insurance|431. Insurance Code|431:7-207 Tax credit to facilitate regulatory oversight.

  §431:7-207 Tax credit to facilitate regulatory oversight. (a) Each authorized insurer that meets the requirements of subsection (b) may claim a tax credit under this section against the tax imposed by section 431:7-202(a) or (b) for the taxable year for which the credit is properly claimed. The tax credit shall be an amount equal to one per cent of the premiums taxed by section 431:7-202(a) and (b).  (b) An insurer may claim the credit only if, at all times during the taxable year, the insurer:  (1) Maintains in Hawaii books and records required by the commissioner sufficient to conduct the examination authorized by section 431:2-302;  (2) Employs in Hawaii personnel knowledgeable about the insurer's financial operations and who are authorized to represent the insurer in all matters pertaining to examination; and  (3) Maintains in Hawaii a customer service center with employees authorized to promptly adjust, settle, and pay claims and to promptly answer all questions from customers regarding their insurance policies.  (c) The commissioner shall prepare the forms necessary to claim a credit under this section, may require proof of the claim for the tax credit, and may adopt rules pursuant to chapter 91.  (d) All claims for the tax credit under this section, including any amended claims, must be filed on or before the end of the twelfth month following the close of the taxable year for which the credit may be claimed. Failure to comply with the foregoing provision shall constitute a waiver of the right to claim the credit.  (e) The tax credit allowed by subsection (a) may be claimed on the interim returns required by section [431:7-202(f)]. [L 1992, c 236, §5; am L 1994, c 160, §2]
HI Rev Stat § 431:7-208 (2021)
2021 Hawaii Revised Statutes|Title 24. Insurance|431. Insurance Code|431:7-208 Low-income housing, insurance premium tax credit.

 §431:7-208 Low-income housing, insurance premium tax credit. The low-income housing tax credit provided under section 235-110.8 shall be operative for this chapter and may be claimed against the tax imposed under section 431:7-202. [L 1999, c 24, §1]
HI Rev Stat § 431:7-209 (2021)
2021 Hawaii Revised Statutes|Title 24. Insurance|431. Insurance Code|431:7-209 High technology business investment tax credit.

  §431:7-209 High technology business investment tax credit. The high technology business investment tax credit provided under section 235-110.9 shall be operative for this chapter on July 1, 1999. [L 1999, c 178, §27; am L 2009, c 178, §7; am L 2017, c 3, §3] Revision Note  "July 1, 1999" substituted for "the effective date of this Act" pursuant to §23G-15.
HI Rev Stat § 431:7-301 (2021)
2021 Hawaii Revised Statutes|Title 24. Insurance|431. Insurance Code|431:7-301 Deposits of insurers.

  §431:7-301 Deposits of insurers. (a) The director of finance shall accept, when made through the commissioner, deposits of securities or funds by insurers as follows:  (1) Deposits in amount as required to be made as prerequisite to a certificate of authority to transact insurance in this State.  (2) Deposits of insurers in amount as required to be made by the laws of other states as prerequisites for authority to transact insurance in such other states.  (3) Deposits in other additional amounts permitted to be made by this part.  (b) This part shall apply to the deposits listed in this section unless expressly inconsistent with the provisions of article 3 of this code, in which case the provisions of article 3 shall prevail. [L 1987, c 347, pt of §2; am L 1989, c 207, §5]
HI Rev Stat § 431:7-302 (2021)
2021 Hawaii Revised Statutes|Title 24. Insurance|431. Insurance Code|431:7-302 Purpose of deposit.

  §431:7-302 Purpose of deposit. Each deposit shall be held by the director of finance in trust for the protection of all policyholders, obligees, or creditors in the United States of the insurer making it. [L 1987, c 347, pt of §2]
HI Rev Stat § 431:7-303 (2021)
2021 Hawaii Revised Statutes|Title 24. Insurance|431. Insurance Code|431:7-303 Securities eligible for deposit.

  §431:7-303 Securities eligible for deposit. All deposits shall consist of cash or other assets comprised of securities which are eligible for the investment of the funds of insurers under section 431:6-301 representing public obligations, and section 431:6-302 representing corporate obligations. [L 1987, c 347, pt of §2; am L 1989, c 195, §17]
HI Rev Stat § 431:7-304 (2021)
2021 Hawaii Revised Statutes|Title 24. Insurance|431. Insurance Code|431:7-304 Record and receipt.

  §431:7-304 Record and receipt. (a) The director of finance shall keep a record in permanent form of all such funds and securities.  (b) The director of finance shall deliver to the insurer a receipt for all funds and securities so deposited by it. [L 1987, c 347, pt of §2]
HI Rev Stat § 431:7-305 (2021)
2021 Hawaii Revised Statutes|Title 24. Insurance|431. Insurance Code|431:7-305 Transfer of securities.

  §431:7-305 Transfer of securities. (a) No transfer of any funds or security so held on deposit, whether voluntary or by operation of law, shall be valid unless approved in writing by the commissioner and countersigned by the director of finance or by the director's authorized deputy or agent, or unless expressly provided elsewhere in this code.  (b) A statement of each such transfer shall be entered on the records of the director, showing the name of the insurer from whose deposit the transfer is made, the name of the transferee, the par value of securities having par value, and the asset value of other securities as at last recent valuation. [L 1987, c 347, pt of §2]
HI Rev Stat § 431:7-306 (2021)
2021 Hawaii Revised Statutes|Title 24. Insurance|431. Insurance Code|431:7-306 Director may designate depositary.

  §431:7-306 Director may designate depositary. At the request of an insurer, the director of finance may designate any solvent trust company or other solvent financial institution having trust powers, domiciled in the United States, as the director's depositary to receive and hold any such deposit. Any deposit so held shall be at the expense of the insurer. [L 1987, c 347, pt of §2]
HI Rev Stat § 431:7-307 (2021)
2021 Hawaii Revised Statutes|Title 24. Insurance|431. Insurance Code|431:7-307 Responsibility for deposits.

  §431:7-307 Responsibility for deposits. This State shall be responsible for the safekeeping and return of all funds and securities deposited pursuant to section 431:7-301 to section [431:7-311] with the director of finance. The insurer shall be responsible for the safekeeping and return of all funds and securities deposited pursuant to section 431:7-306. [L 1987, c 347, pt of §2]
HI Rev Stat § 431:7-308 (2021)
2021 Hawaii Revised Statutes|Title 24. Insurance|431. Insurance Code|431:7-308 Dividends and substitutions.

  §431:7-308 Dividends and substitutions. While solvent and complying with this part, an insurer shall be entitled:  (1) To collect and receive interest and dividends accruing on the securities so held on deposit for its account, and  (2) From time to time to exchange and substitute for any of such securities, other securities eligible for deposit and of at least equal value. [L 1987, c 347, pt of §2]
HI Rev Stat § 431:7-309 (2021)
2021 Hawaii Revised Statutes|Title 24. Insurance|431. Insurance Code|431:7-309 Release of deposit.

  §431:7-309 Release of deposit. (a) Any required deposit or portion thereof shall be released in these instances only:  (1) Upon extinguishment of all liabilities or portion thereof, of the insurer for the security of which the deposit is held, by reinsurance contract or otherwise.  (2) If any such deposit or portion thereof is no longer required under this part.  (3) Upon proper order of a court of competent jurisdiction the deposit or portion thereof shall be released to the receiver, conservator, rehabilitator, or liquidator of the insurer for whose account the deposit is held.  (b) No such release shall be made except on application to and written order of the commissioner made upon proof satisfactory to the commissioner of the existence of one of such grounds therefor. The commissioner shall not have any personal liability for any such release of any deposit or part thereof so made by the commissioner in good faith.  (c) All releases of deposits or any part thereof shall be made to the person then entitled thereto upon proof of title satisfactory to the commissioner. [L 1987, c 347, pt of §2]
HI Rev Stat § 431:7-310 (2021)
2021 Hawaii Revised Statutes|Title 24. Insurance|431. Insurance Code|431:7-310 Voluntary excess deposit.

  §431:7-310 Voluntary excess deposit. An insurer may deposit and maintain on deposit with the director of finance through the commissioner funds and eligible securities in amount exceeding its required deposit under this part by not more than $100,000 for the purpose of absorbing fluctuations in the value of securities held in its required deposit, and to facilitate the exchange and substitution of such required securities. During the solvency of the insurer, any such excess deposit, or any part thereof, shall be released to it upon its request. During the insolvency of the insurer, such excess deposit shall be released only as provided in section 431:7-309. [L 1987, c 347, pt of §2]
HI Rev Stat § 431:7-311 (2021)
2021 Hawaii Revised Statutes|Title 24. Insurance|431. Insurance Code|431:7-311 Not subject to levy.

  §431:7-311 Not subject to levy. No judgment creditor or other claimant of an insurer shall levy upon any deposit held pursuant to this article or upon any part hereof. [L 1987, c 347, pt of §2]
HI Rev Stat § 431:8-101 (2021)
2021 Hawaii Revised Statutes|Title 24. Insurance|431. Insurance Code|431:8-101 Scope.

Cross References Insurance policies issued to construction professionals, see §431:1-217. PART I. GENERAL PROVISIONS  §431:8-101 Scope. This article shall apply to the placement of insurance in insurers not authorized to transact insurance in the state in which the subject resident is located or in which the insurance contract will be performed. [L 1987, c 347, pt of §2; am L 2011, c 68, §4]
HI Rev Stat § 431:8-201 (2021)
2021 Hawaii Revised Statutes|Title 24. Insurance|431. Insurance Code|431:8-201 Transacting insurance business without certificate of authority prohibited.

  §431:8-201 Transacting insurance business without certificate of authority prohibited. It shall be unlawful for any insurer to transact an insurance business in this State, as defined in section 431:1-215, without a certificate of authority; provided that this section shall not apply to:  (1) The lawful transaction of surplus lines insurance;  (2) The lawful transaction of reinsurance by insurers;  (3) Transactions in this State involving a policy lawfully solicited, written, and delivered outside of this State covering only subjects of insurance not resident, located, or expressly to be performed in this State at the time of issuance, and subsequent to the issuance of the policy;  (4) Attorneys acting in the ordinary relation of attorney and client in the adjustment of claims or losses;  (5) Transactions in this State involving group life and group accident and health or sickness or blanket accident and health or sickness insurance or group annuities where the master policy of the groups was lawfully issued in and delivered pursuant to the laws of a state in which the insurer was authorized to do an insurance business; provided that this paragraph shall not apply to transactions of association health plans;  (6) Transactions in this State involving any policy of insurance or annuity contract issued prior to July 1, 1988;  (7) Transactions in this State involving ocean marine insurance; and  (8) Transactions of contracts of insurance for property and casualty multi-state risks; provided that the producer is licensed to sell, solicit, or negotiate that insurance in the home state of the insured. [L 1987, c 347, pt of §2; am L 1989, c 195, §19; am L 2003, c 212, §43; am L 2011, c 68, §6; am L 2018, c 199, §4]
HI Rev Stat § 431:8-202 (2021)
2021 Hawaii Revised Statutes|Title 24. Insurance|431. Insurance Code|431:8-202 Acting for or aiding unauthorized insurer prohibited.

  §431:8-202 Acting for or aiding unauthorized insurer prohibited. (a) No person shall directly or indirectly act as producer for, or otherwise represent or aid on behalf of another, any unauthorized insurer in the solicitation, negotiation, procurement, or effectuation of insurance, or renewals thereof, or forwarding of applications, or delivery of policies or contracts or inspection of risks, or fixing of rates, or investigation or adjustment of claims or losses, or collection or forwarding of premiums, or in any other manner represent or assist an unauthorized insurer in the transaction of an insurance business.  (b) This section does not apply to:  (1) Transactions for which a certificate of authority to do business is not required of an insurer under the insurance laws of this State; and  (2) The property and operation of aircraft engaged in interstate or foreign commerce. [L 1987, c 347, pt of §2; am L 1989, c 195, §20; am L 2002, c 155, §14; am L 2006, c 154, §4]
HI Rev Stat § 431:8-203 (2021)
2021 Hawaii Revised Statutes|Title 24. Insurance|431. Insurance Code|431:8-203 Validity of contracts illegally effectuated.

  §431:8-203 Validity of contracts illegally effectuated. A contract of insurance effectuated by an unauthorized insurer in violation of this article shall be voidable except at the instance of the insurer. [L 1987, c 347, pt of §2]
HI Rev Stat § 431:8-204 (2021)
2021 Hawaii Revised Statutes|Title 24. Insurance|431. Insurance Code|431:8-204 Liability of person assisting unauthorized insurer.

  §431:8-204 Liability of person assisting unauthorized insurer. In the event of failure of any such unauthorized insurer to pay any claim or loss within the provisions of such insurance contract, any person who assisted or in any manner aided directly or indirectly in the procurement of such insurance contract and who knew or should have known the transaction was illegal shall be liable to the insured for the full amount of the claim or loss in the manner provided by the provisions of the insurance contract. [L 1987, c 347, pt of §2]
HI Rev Stat § 431:8-206 (2021)
2021 Hawaii Revised Statutes|Title 24. Insurance|431. Insurance Code|431:8-206 Commissioner may enjoin unauthorized insurers.

  §431:8-206 Commissioner may enjoin unauthorized insurers. Whenever the commissioner believes, from evidence satisfactory to the commissioner, that any insurer is violating or about to violate the provisions of section 431:8-201, the commissioner may bring an action in accordance with the commissioner's injunctive authority under article 2. [L 1987, c 347, pt of §2]
HI Rev Stat § 431:8-207 (2021)
2021 Hawaii Revised Statutes|Title 24. Insurance|431. Insurance Code|431:8-207 Legal process against unauthorized insurer; how service of process made.

  §431:8-207 Legal process against unauthorized insurer; how service of process made. (a) Any act of transacting an insurance business in this State by any unauthorized insurer is equivalent to and shall constitute an irrevocable appointment by such insurer, binding upon the insurer, the insurer's personal representative, or successor in interest if a corporation, of the commissioner or the commissioner's successor in office, to be the true and lawful attorney of the insurer upon whom may be served all lawful process in any action, suit, or proceeding in any court by the commissioner or by the State or others, and upon whom may be served any notice, order, pleading, or process in any proceeding before the commissioner, and which arises out of transacting an insurance business in this State by such insurer. Any act of transacting an insurance business in this State by any unauthorized insurer shall be acknowledgement of its agreement that such service of process is of the same legal force and validity as personal service of process in this State upon the insurer.  (b) Service of process in an action or proceeding shall be made in accordance with section 431:2-206. Service is sufficient if:  (1) Notice of service and a copy of the court process or the notice, order, pleading, or process in the administrative proceeding are sent within ten days by registered mail by the plaintiff or the plaintiff's attorney in the court proceeding, or by the commissioner in the administrative proceeding, to the defendant or defendant's agent or representative at the defendant's last known principal place of business;  (2) The defendant's receipt, or receipt issued by the post office with which the letter is registered, showing the name of the sender of the letter and the name and address of the person or insurer to whom the letter is addressed, and an affidavit of the plaintiff or the plaintiff's attorney in a court proceeding, or of the commissioner in an administrative proceeding, are filed with the clerk of the court in which the proceeding is pending or with the commissioner in administrative proceedings, on or before the date the defendant is required to appear or respond, or within any further time as the court or commissioner may allow.  (c) No plaintiff shall be entitled to a judgment or a determination by default in any court or administrative proceeding in which process is served under this section until the expiration of forty days from the date of filing of the affidavit of compliance.  (d) Nothing in this section shall limit or affect the right to serve any process, notice, order, or demand upon any person or insurer in any other manner now or hereafter permitted by law. [L 1987, c 347, pt of §2; am L 2006, c 154, §6]