reglab/housing_qa huggingface dataset:
HI Rev Stat § 245-59 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|245. Cigarette Tax and Tobacco Tax Law|245-59 Unfair trade practices.

  §245-59 Unfair trade practices. Any violation of this part shall constitute an unfair method of competition and unfair and deceptive acts or practices in the conduct of any trade of commerce under section 480-2 and shall be subject to a civil penalty as provided in section 480-3.1. Each package of cigarettes sold in violation of this part shall constitute a separate violation. [L 2000, c 201, pt of §1]
HI Rev Stat § 245-60 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|245. Cigarette Tax and Tobacco Tax Law|245-60 Deceptive cigarette sales.

  §245-60 Deceptive cigarette sales. The importation or reimportation of cigarettes into the United States for sale or distribution under any trade name, trade dress, or trademark that is the same as, or is confusingly similar to, any trade name, trade dress, or trademark used for cigarettes manufactured in the United States for sale or distribution in the United States shall be deemed to violate section 481A-3. [L 2000, c 201, pt of §1]
HI Rev Stat § 245-61 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|245. Cigarette Tax and Tobacco Tax Law|245-61 Enforcement.

  §245-61 Enforcement. (a) Enforcement of this part shall be under the concurrent jurisdiction of the attorney general, the prosecuting attorneys or deputy prosecuting attorneys of the various counties, and the police departments of the various counties.  (b) In addition to any other remedy provided by law, including enforcement as provided in subsection (a), any person may bring an action for appropriate injunctive or other equitable relief for a violation of this part and for damages sustained by the person, and, if the judgment is for the plaintiff, the plaintiff shall be awarded a sum not less than $1,000 or threefold damages by the plaintiff sustained, whichever sum is the greater, and reasonable attorneys fees together with the costs of suit. [L 2000, c 201, pt of §1]
HI Rev Stat § 245-62 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|245. Cigarette Tax and Tobacco Tax Law|245-62 Applicability.

  §245-62 Applicability. (a) This chapter shall not apply to:  (1) Cigarettes allowed to be imported or brought into the United States for personal use free of federal tax or duty or voluntarily abandoned to the United States Secretary of Treasury at the time of entry;  (2) Cigarettes sold or intended to be sold as duty-free merchandise by a duty-free sales enterprise in accordance with the provisions of section 1555(b) of title 19, United States Code, and any implementing regulations; provided that this chapter shall apply to any cigarettes that are brought back into the customs territory for resale within the customs territory; or  (3) A delivery service when engaged in the business of transporting or delivering packages or other containers of cigarettes, if the delivery service is not a knowing accomplice in any act that circumvents the requirements of this chapter. The department and the attorney general shall retain inspection and investigation authority under this chapter. The delivery service shall provide the department or the attorney general with access to inspect any shipments of any cigarettes and shall provide any information, including shipping and delivery documents, deemed necessary to verify compliance with the requirements of this chapter.  (b) As used in this section:  "Delivery service" means an entity, including the United States Postal Service (as defined in section 102 of title 39, United States Code), that is engaged in the commercial transport or delivery by water, land, or air of letters, packages, merchandise, or other containers whether or not the entity actually operates the vessel, vehicle, or aircraft by which the transportation is provided.  "Shipping documents" or "delivery documents" include but are not limited to bills of lading, air bills, or any other documents, records, or documentation in whatever format, including electronic format used to evidence the undertaking by a delivery service to ship, transport, or deliver letters, packages, merchandise, or other containers. [L 2000, c 201, pt of §1; am L 2004, c 157, §6]
HI Rev Stat § 245-63 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|245. Cigarette Tax and Tobacco Tax Law|245-63 Penalties cumulative.

  §245-63 Penalties cumulative. The penalties provided in this part are in addition to any other penalties imposed under other law. [L 2000, c 201, pt of §1]
HI Rev Stat § 247-1 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|247. Conveyance Tax|247-1 Imposition of tax.

 §247-1 Imposition of tax. There is hereby imposed and shall be levied, collected, and paid, a tax as hereinafter provided, on all transfers or conveyances of realty or any interest therein, by way of deeds, leases, subleases, assignments of lease, agreements of sale, assignments of agreement of sale, instruments, writings, and any other document, whereby any lands, interests in land, tenements, or other realty sold shall be granted, assigned, transferred, or otherwise conveyed to, or vested in, the purchaser or purchasers, lessee or lessees, sublessee or sublessees, assignee or assignees, or any other person or persons, by the person's or their direction. [L 1966, c 10, pt of §1; HRS §247-1; am L 1968, c 5, §2; gen ch 1985]
HI Rev Stat § 247-2 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|247. Conveyance Tax|247-2 Basis and rate of tax.

 §247-2 Basis and rate of tax. The tax imposed by section 247-1 shall be based on the actual and full consideration (whether cash or otherwise, including any promise, act, forbearance, property interest, value, gain, advantage, benefit, or profit), paid or to be paid for all transfers or conveyance of realty or any interest therein, that shall include any liens or encumbrances thereon at the time of sale, lease, sublease, assignment, transfer, or conveyance, and shall be at the following rates:  (1) Except as provided in paragraph (2):  (A) Ten cents per $100 for properties with a value of less than $600,000;  (B) Twenty cents per $100 for properties with a value of at least $600,000, but less than $1,000,000;  (C) Thirty cents per $100 for properties with a value of at least $1,000,000, but less than $2,000,000;  (D) Fifty cents per $100 for properties with a value of at least $2,000,000, but less than $4,000,000;  (E) Seventy cents per $100 for properties with a value of at least $4,000,000, but less than $6,000,000;  (F) Ninety cents per $100 for properties with a value of at least $6,000,000, but less than $10,000,000; and  (G) One dollar per $100 for properties with a value of $10,000,000 or greater; and  (2) For the sale of a condominium or single family residence for which the purchaser is ineligible for a county homeowner's exemption on property tax:  (A) Fifteen cents per $100 for properties with a value of less than $600,000;  (B) Twenty-five cents per $100 for properties with a value of at least $600,000, but less than $1,000,000;  (C) Forty cents per $100 for properties with a value of at least $1,000,000, but less than $2,000,000;  (D) Sixty cents per $100 for properties with a value of at least $2,000,000, but less than $4,000,000;  (E) Eighty-five cents per $100 for properties with a value of at least $4,000,000, but less than $6,000,000;  (F) One dollar and ten cents per $100 for properties with a value of at least $6,000,000, but less than $10,000,000; and  (G) One dollar and twenty-five cents per $100 for properties with a value of $10,000,000 or greater, of such actual and full consideration; provided that in the case of a lease or sublease, this chapter shall apply only to a lease or sublease whose full unexpired term is for a period of five years or more, and in those cases, including (where appropriate) those cases where the lease has been extended or amended, the tax in this chapter shall be based on the cash value of the lease rentals discounted to present day value and capitalized at the rate of six per cent, plus the actual and full consideration paid or to be paid for any and all improvements, if any, that shall include on-site as well as off-site improvements, applicable to the leased premises; and provided further that the tax imposed for each transaction shall be not less than $1. [L 1966, c 10, pt of §1; HRS §247-2; am L 1968, c 5, §3; am L 1979, c 73, §1; am L 1993, c 195, §2; am L 2005, c 156, §7; am L 2009, c 59, §3]
HI Rev Stat § 247-4 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|247. Conveyance Tax|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. [L 1966, c 10, pt of §1; HRS §247-4; am L 1968, c 5, §9]
HI Rev Stat § 247-4.5 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|247. Conveyance Tax|247-4.5 Appeals.

  §247-4.5 Appeals. Any person aggrieved by any assessment of the tax imposed by this chapter 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. The hearing and disposition of the appeal, including the distribution of costs shall be as provided in chapter 232. [L 1992, c 147, §2; am L 2000, c 199, §9; am L 2004, c 123, §9]
HI Rev Stat § 247-5 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|247. Conveyance Tax|247-5 Imprinting of seal.

 §247-5 Imprinting of seal. The tax shall be evidenced as paid by the imprinting of an appropriate seal or seals on the document or instrument, which imprinting or seal itself shall indicate on its face the amount of the tax paid. The seal or seals shall be so imprinted upon the payment of the tax, together with the appropriate penalty and interest where applicable, and, in any event, prior to the recordation or filing of the document or instrument with the registrar of conveyances or the assistant registrar of the land court.  For the purposes of this chapter, the director may require that the documents or instruments be brought to any of the various offices of the department of taxation for an examination of the instrument or document, or for the purpose of having the seal imprinted on the document or instrument. [L 1966, c 10, pt of §1; am L 1967, c 293, §3; HRS §247-5; am L 1968, c 5, §10]
HI Rev Stat § 247-7 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|247. Conveyance Tax|247-7 Disposition of taxes.

  §247-7 Disposition of taxes. All taxes collected under this chapter shall be paid into the state treasury to the credit of the general fund of the State, to be used and expended for the purposes for which the general fund was created and exists by law; provided that of the taxes collected each fiscal year:  (1) Ten per cent or $5,100,000, whichever is less, shall be paid into the land conservation fund established pursuant to section 173A-5; and  (2) Fifty per cent or $38,000,000, whichever is less, shall be paid into the rental housing revolving fund established by section 201H-202. [L 1966, c 10, pt of §1; HRS §247-7; am L 1993, c 195, §5; am L 1997, c 350, §11; am L 1998, c 170, § §2, 6; am L 1999, c 133, §2; am L 2000, c 269, § §2, 3; am L 2001, c 268, §2; am L 2005, c 156, §8; am L 2006, c 100, § §21, 30; am L 2007, c 222, § §3, 4 and c 249, § §19, 52; am L 2009, c 59, §4; am L 2014, c 163, §2; am L 2015, c 43, §3, c 84, §3, and c 237, §26; am L 2020, c 9, §5]
HI Rev Stat § 247-8 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|247. Conveyance Tax|247-8 Refunds.

 §247-8 Refunds. The director of taxation may order the refund in whole or in part of any tax which has been erroneously or unjustly paid. The order shall be made in accordance with section 231-23. 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 1966, c 10, pt of §1; HRS §247-8; am L 1994, c 19, §4]
HI Rev Stat § 247-9 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|247. Conveyance Tax|247-9 Enforcement and administration.

 §247-9 Enforcement and administration. The director of taxation shall administer and enforce the taxes imposed by this chapter. The director may prescribe rules and regulations not inconsistent with the provisions herein for their detailed and efficient administration. At any time after the making of a conveyance or transfer subject to the tax imposed by this chapter, the director may investigate and ascertain whether the tax, in the proper amount, was paid. For this purpose, the director may invoke all statutory powers vested in the director, including but not limited to section 231-7. [L 1966, c 10, pt of §1; HRS §247-9; gen ch 1985] Cross References  Rules, see chapter 91.
HI Rev Stat § 247-10 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|247. Conveyance Tax|247-10 Collection.

 §247-10 Collection. All revenue laws relating to the assessment and collection of taxes are hereby extended to and made a part of this chapter, so far as applicable, for the purpose of collecting the tax imposed herein. [L 1966, c 10, pt of §1; HRS §247-10]
HI Rev Stat § 247-13 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|247. Conveyance Tax|247-13 Short title.

 §247-13 Short title. This chapter may be cited as the "Conveyance Tax Law". [L 1966, c 10, pt of §1; HRS §247-13]
HI Rev Stat § 248-1 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|248. County Budgets; Tax Funds|248-1 Definitions.

 §248-1 Definitions. Wherever used in this chapter:  "Council" means the county council of each county concerned.   "Director" means the state director of finance unless otherwise stated or indicated in context.  "Liquid fuel" or "fuel" has the meaning defined by section 243-1.  "Property" or "real property" means and includes all land and appurtenances thereof and the buildings, structures, fences, and improvements erected on or affixed to the same, and any fixture that is erected on or affixed to such land, buildings, structures, fences, and improvements, including all machinery and other mechanical or other allied equipment and the foundations thereof, whose use thereof is necessary to the utility of such land, buildings, structures, fences, and improvements, or whose removal therefrom cannot be accomplished without substantial damage to such land, buildings, structures, fences, and improvements, excluding, however, any growing crops. [RL 1935, pts of § §1900, 2010, and 2100; am L 1935, c 153, § §1, 3; am L 1937, c 172, §4; am L Sp 1941, c 26, pt of §1; RL 1945, §5251; am L 1947, c 111, §4; RL 1955, §129-1; am L Sp 1959 2d, c 1, §14; am L 1963, c 114, §1; HRS §248-1; am L 2016, c 52, §4] Revision Note  Definitions rearranged pursuant to §23G-15.
HI Rev Stat § 248-2 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|248. County Budgets; Tax Funds|248-2 REPEALED.

 §248-2 REPEALED. L 2000, c 18, §9.
HI Rev Stat § 248-2.5 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|248. County Budgets; Tax Funds|248-2.5 REPEALED.

  §248-2.5 REPEALED. L 2003, c 135, §14.
HI Rev Stat § 248-2.7 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|248. County Budgets; Tax Funds|248-2.7 Mass transit special fund; established; distribution of funds.

  §248-2.7 Mass transit special fund; established; distribution of funds. (a) There is established a mass transit special fund to be administered by the department of budget and finance.  (b) For the period beginning on January 1, 2018, to December 31, 2030, transient accommodations tax and surcharge on state tax revenues allocated to the mass transit special fund pursuant to sections 237D-2(e) and 248-2.6 shall be deposited into the special fund. All interest earned on the moneys in the special fund shall be credited to the general fund. The mass transit special fund shall be exempt from the central service expenses deduction under section 36-27 and departmental administrative expenses deduction under section 36-30.  (c) Upon receiving a certification statement from the comptroller pursuant to section 40-81.5, the director of finance shall allocate and disburse moneys in the mass transit special fund to the director of finance of a county with a population greater than five hundred thousand; provided that the director of finance shall only disburse those amounts that are certified in the certification statement for that county for the purposes specified in section 46-16.8; provided further that revenues allocated from the special fund shall not be used for:  (1) Operating or maintenance costs of the mass transit project or any purpose not consistent with section 46-16.8(e); or  (2) Administrative, operating, marketing, or maintenance costs, including personnel costs, of a rapid transportation authority charged with the responsibility for constructing, operating, or maintaining the mass transit project; provided further that the total amount of funds that are available, allocated, and disbursed by the director of finance pursuant to this section shall not be in excess of the total amount indicated on the certification statement. The director of finance may allocate and disburse moneys pursuant to this section on a monthly basis.  Any amounts allocated and disbursed pursuant to this section shall be subject to the availability of funds deposited and on balance in the special fund. The director of finance shall not allocate or disburse any amounts from the special fund that are in excess of any amounts deposited and on balance in the special fund.  (d) The director of finance shall post all certification statements received from the comptroller pursuant to section 40-81.5 on the department of budget and finance's website within ten working days of payments made pursuant to this section.  (e) The department of budget and finance shall submit an annual report to the legislature not later than twenty days prior to the convening of each regular session on the total amount of funds allocated pursuant to this section.  (f) The director of finance may establish rules, exempt from chapter 91, for the purposes of this section. [L Sp 2017, c 1, §8]
HI Rev Stat § 248-3 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|248. County Budgets; Tax Funds|248-3 State requirements.

 §248-3 State requirements. (a) On or before January 31 of each calendar year the state director of finance shall compute and submit to the council of each county the amounts which are payable to or retainable by the State for that county for the calendar year to meet interest charges for serial bonds, and the principal for all serial bonds maturing the following calendar year, which bonds have been issued by the State for county purposes (except bonds issued prior to January 1, 1945 for highway purposes).  (b) The board of trustees of the [employees'] retirement system of the State, on or before January 31 of each calendar year, shall submit to each county the amount estimated to be due from such county for the calendar year, pursuant to chapter 88, on account of the employees thereof who are members of the [employees'] retirement system.  (c) Any other information or estimates as to requirements for the calendar year, necessary to be given by any state office to any council in order that such requirements may be included in determining the tax rate for the county, shall be submitted by such officer to the council not later than January 31 of such year. [L Sp 1957, c 1, §15(a)(3); am L Sp 1959 2d, c 1, §14; am L 1963, c 114, §1; Supp, §129-5.1; HRS §248-3]
HI Rev Stat § 248-4 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|248. County Budgets; Tax Funds|248-4 Submission of budgets during years legislature meets.

 §248-4 Submission of budgets during years legislature meets. In each year in which the legislature meets in regular session, each county shall submit to the legislature and to the director of finance, at least twenty days before the legislature convenes, the budget of the county for the current fiscal year and the next succeeding fiscal year. Such budgets shall show estimated receipts as well as estimated expenditures. The form in which budgets shall be submitted and the itemization thereof may be prescribed by the legislature which may require the inclusion therein of relevant information concerning the last two completed fiscal years. [L 1941, c 236, §1; RL 1945, §5253; am L 1947, c 111, §2; RL 1955, §129-6; am L Sp 1957, c 1, §15(a)(4); am L Sp 1959 2d, c 1, §14; am L 1963, c 114, §1; am L 1965, c 166, § §1, 2; HRS §248-4; am L 1977, c 43, §1]
HI Rev Stat § 248-5 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|248. County Budgets; Tax Funds|248-5 REPEALED.

 §248-5 REPEALED. L 2016, c 52, §6.
HI Rev Stat § 248-6 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|248. County Budgets; Tax Funds|248-6 REPEALED.

 §248-6 REPEALED. L 1989, c 338, §2.
HI Rev Stat § 248-7 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|248. County Budgets; Tax Funds|248-7 Tax payments, how made; caveat.

 §248-7 Tax payments, how made; caveat. All payments to be made by the state director of finance shall be made upon warrants issued by the state comptroller. Nothing in this chapter shall be construed as in any way amending or repealing any law authorizing the withholding, by the state director of finance or the state comptroller, of moneys in the state treasury belonging or due to any county for the payment of principal or interest for state bonds, or any other charges. [L 1932 2d, c 40, pt of §71; RL 1935, pt of §1922; am L 1937, c 172, pt of §2; RL 1945, pt of §5254; am L 1945, c 82, §4; am L 1947, c 111, pt of §3; RL 1955, §129-10; am L 1957, c 152, §1; am L Sp 1959 2d, c 1, §14; am L 1963, c 114, §1; HRS §248-7]