reglab/housing_qa huggingface dataset:
HI Rev Stat § 243-13 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|243. Fuel Tax Law|243-13 Director empowered to make examinations, penalty, etc.

 §243-13 Director empowered to make examinations, penalty, etc. The director of taxation and the director's authorized assistants may subpoena witnesses, compel the production of books, papers, and other records, administer oaths, examine books and records, and hear and take such evidence in relation to any matters within the director's jurisdiction, and upon which it is necessary or proper that the director be informed, under this chapter, as in the director's discretion the director may deem proper. The circuit courts shall have power, upon request of the director or any such assistant, to enforce by proper contempt proceedings the attendance of witnesses and the giving of testimony by them, and the production of books, papers, and records. False swearing under oath as to any material fact at any hearing held under this section shall be subject to chapter 710, part V. If the examination discloses that any reports of distributors or other persons theretofore filed with the director by the distributors or other persons, pursuant to the requirements of this chapter, have shown incorrectly the number of gallons of fuel sold or used, or the tax accruing thereon, so that any additional license taxes are due and payable under this chapter, the director shall proceed to collect such unpaid license taxes. [L 1932 1st, c 19, §11; RL 1935, §2020; am L Sp 1941, c 26, pt of §1; RL 1945, §5212; RL 1955, §123-10; am L Sp 1959 2d, c 1, §16; HRS §243-13; gen ch 1985; am L 1991, c 55, §3]
HI Rev Stat § 243-14.5 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|243. Fuel Tax Law|243-14.5 Appeals.

  §243-14.5 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, §1; am L 2000, c 199, §6; am L 2004, c 123, §6]
HI Rev Stat § 243-15 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|243. Fuel Tax Law|243-15 REPEALED.

 §243-15 REPEALED. L 1995, c 92, §28.
HI Rev Stat § 243-16 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|243. Fuel Tax Law|243-16 Rules and regulations.

 §243-16 Rules and regulations. Subject to chapter 91, the director of taxation shall have power to make rules and regulations relating to matters of procedure in the administration of this chapter and the manner and forms of records to be kept by distributors, and to prescribe standard forms of statements to be filed by distributors or other persons, affidavits, and any other statements or other written data required to be filed or furnished under this chapter. The rules and regulations shall have the force and effect of law. [L 1932 1st, c 19, §14; RL 1935, §2023; am L Sp 1941, c 26, pt of §1; RL 1945, §5415; RL 1955, §123-13; am L 1965, c 96, §85; HRS §243-16]
HI Rev Stat § 243-17 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|243. Fuel Tax Law|243-17 Chapter 235 and chapter 237 applicable.

  §243-17 Chapter 235 and chapter 237 applicable. All of the provisions of chapters 235 and 237 not inconsistent with this chapter and that 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 director of taxation, and provisions for the assessment, levy, and collection of taxes, shall be applicable to the taxes imposed by this chapter, and to the assessment, levy, and collection thereof. [L 2021, c 116, §1]
HI Rev Stat § 244D-3 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|244D. Liquor Tax Law|244D-3 Cooperation between department and liquor commission.

 §244D-3 Cooperation between department and liquor commission. The department of taxation and the liquor commission, if the commission exercises its authority under this chapter, shall cooperate in the enforcement of this chapter.  The department shall notify the proper liquor commission of the name and address of every permittee whose permit has been revoked, and any license issued to the permittee under the liquor law thereupon shall be deemed forfeited.  The department may notify the proper liquor commission of the name and address of every person who has failed to file any return required, or to pay any tax prescribed, or to secure a permit, or to perform any other duty or act imposed under this chapter, and such liquor commission shall thereupon suspend any license which may have been issued to any such person under the liquor law until such time as such person complies with this chapter.  The liquor commission, if the commission exercises its authority under this chapter, shall provide to the department the results of any examination the commission has undertaken pursuant to section 244D-10 and shall, upon request, furnish to the department any information in its possession relative to any person having a license issued by it, and its records shall be open to examination of the department. [L Sp 1984 1st, c 1, pt of §2; am L 1986, c 344, §3]
HI Rev Stat § 244D-4 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|244D. Liquor Tax Law|244D-4 Tax; limitations.

 §244D-4 Tax; limitations. (a) Every person who sells or uses any liquor in the State not taxable under this chapter, in respect of the transaction by which the person or the person's vendor acquired the liquor, shall pay a gallonage tax that is hereby imposed at the following rates for the various liquor categories defined in section 244D-1:  On July 1, 1998, and thereafter, the tax rate shall be:  (1) $5.98 per wine gallon on distilled spirits;  (2) $2.12 per wine gallon on sparkling wine;  (3) $1.38 per wine gallon on still wine;  (4) $0.85 per wine gallon on cooler beverages;  (5) $0.93 per wine gallon on beer other than draft beer; and  (6) $0.54 per wine gallon on draft beer; and at a proportionate rate for any other quantity so sold or used.  (b) The tax levied pursuant to subsection (a) shall be paid only once upon the same liquor; provided further that the tax shall not apply to:  (1) Liquor held for sale by a permittee but not yet sold;  (2) Liquor sold by one permittee to another permittee;  (3) Liquor which under the Constitution and laws of the United States cannot be legally subjected to the tax imposed by this chapter so long as and to the extent to which the State is without power to impose the tax;  (4) Liquor sold for sacramental purposes or the use of liquor for sacramental purposes, or any liquor imported pursuant to section 281-33;  (5) Alcohol sold pursuant to section 281-37 to a person holding a purchase permit or prescription therefor, or any sale or use of alcohol, so purchased, for other than beverage purposes. [L Sp 1984 1st, c 1, pt of §2; gen ch 1985; am L 1986, c 344, §4; am L 1988, c 335, §1; am L 1989, c 149, §1; am L 1994, c 89, §1; am L 1997, c 20, §3; am L 2021, c 117, §23]
HI Rev Stat § 244D-4.3 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|244D. Liquor Tax Law|244D-4.3 Exemption for sales of liquor shipped out of the State. (a) There shall be exempted from, and excluded from the measure of, the taxes imposed by this chapter all of the value or gross proceeds arising from the manufacture, production, or sale of liquor shipped by the manufacturer, producer, or seller to a point outside the State where the liquor is resold or otherwise consumed or used outside the State. (b) For the purposes of this section, the manufacturer, producer, or seller shall take from the purchaser, a certificate, in such form as the department shall prescribe, certifying that the liquor purchased is to be resold or otherwise consumed or used outside the State. Any purchaser who shall furnish such a certificate shall be obligated to pay to the seller, upon demand, if the liquor purchased is not resold or otherwise consumed or used outside the State, the amount of the additional tax which by reason thereof is imposed upon the seller. [L 1997, c 20, §2]

  §244D-4.3 Exemption for sales of liquor shipped out of the State. (a) There shall be exempted from, and excluded from the measure of, the taxes imposed by this chapter all of the value or gross proceeds arising from the manufacture, production, or sale of liquor shipped by the manufacturer, producer, or seller to a point outside the State where the liquor is resold or otherwise consumed or used outside the State.  (b) For the purposes of this section, the manufacturer, producer, or seller shall take from the purchaser, a certificate, in such form as the department shall prescribe, certifying that the liquor purchased is to be resold or otherwise consumed or used outside the State. Any purchaser who shall furnish such a certificate shall be obligated to pay to the seller, upon demand, if the liquor purchased is not resold or otherwise consumed or used outside the State, the amount of the additional tax which by reason thereof is imposed upon the seller. [L 1997, c 20, §2]
HI Rev Stat § 244D-4.5 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|244D. Liquor Tax Law|244D-4.5 REPEALED.

  §244D-4.5 REPEALED. L 1994, c 89, §2.
HI Rev Stat § 244D-5 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|244D. Liquor Tax Law|244D-5 REPEALED.

 §244D-5 REPEALED. L 1986, c 344, §5; L 1989, c 149, §1.
HI Rev Stat § 244D-6 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|244D. Liquor Tax Law|244D-6 Return, form, contents.

 §244D-6 Return, form, contents. Every taxpayer shall, on or before the twentieth day of each month, file with the department a return showing all sales of liquor by gallonage and dollar volume in each liquor category defined in section 244D-1 and taxed under section 244D-4(a) made by the taxpayer during the preceding month, showing separately the amount of the nontaxable sales, and the amount of the taxable sales, and the tax payable thereon. The form and manner of the return shall be prescribed by the department and shall contain any information the department may deem necessary for the proper administration of this chapter. [L Sp 1984 1st, c 1, pt of §2; gen ch 1985; am L 1986, c 344, §6; am L 1989, c 149, §1; am L 2010, c 22, §5; am L 2021, c 117, §24]
HI Rev Stat § 244D-7 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|244D. Liquor Tax Law|244D-7 Payment of tax; penalties.

  §244D-7 Payment of tax; penalties. At the time of the filing of the return required under section 244D-6 and within the time prescribed therefor, each taxpayer shall pay to the department of taxation the tax imposed by this chapter, required to be shown by the return.  Penalties and interest shall be added to and become a part of the tax, when and as provided by section 231-39. [L Sp 1984 1st, c 1, pt of §2]
HI Rev Stat § 244D-8 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|244D. Liquor Tax Law|244D-8 Determination of tax, additional assessments, credit, and refunds.

  §244D-8 Determination of tax, additional assessments, credit, and refunds. (a) As soon as practicable after each return has been filed, the department of taxation shall cause it to be examined and shall compute and determine the amount of the tax payable thereon.  (b) If it should appear upon such examination or thereafter within five years after the filing of the return, or at any time if no return has been filed, as a result of such examination or as a result of any examination of the records of the taxpayer or of any other inquiry or investigation, that the correct amount of the tax is greater than that shown on the return, or that any tax imposed by the chapter has not been paid, an assessment of such tax may be made in the manner provided in section 235-108(b). The amount of the tax for the period covered by the assessment shall not be reduced below the amount determined by an assessment so made, except upon appeal or in a proceeding brought pursuant to section 40-35.  (c) If the taxpayer has paid or returned with respect to any month more than the amount determined to be the correct amount of tax for such month, the amount of the tax so returned and any assessment of tax made pursuant to the return may be reduced, and any overpayment of tax may be credited upon the tax imposed by this chapter, or at the election of the taxpayer, the taxpayer not being delinquent in the payment of any taxes owing to the State, may be refunded in the manner provided in section 231-23(c); provided that no reduction of tax may be made when forbidden by subsection (b) or more than five years after the filing of the return. [L Sp 1984 1st, c 1, pt of §2; gen ch 1985] Revision Note  In subsection (c), "231-23(c)" substituted for "231-23(d)" pursuant to §23G-15.
HI Rev Stat § 244D-9 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|244D. Liquor Tax Law|244D-9 Records to be kept.

 §244D-9 Records to be kept. (a) Every dealer shall keep a record of all sales of liquor by gallonage and dollar volume in each liquor category defined in section 244D-1 and taxed under section 244D-4(a) made by the dealer, in such form as the department of taxation may prescribe. Every person holding a license under the liquor law, other than a manufacturer's or wholesaler's license, shall keep a record of all purchases by the person of liquor by gallonage and dollar volume in each liquor category defined in section 244D-1 and taxed under section 244D-4(a), in such form as the department may prescribe. All such records shall be offered for inspection and examination at any time upon demand by the department or commission and shall be preserved for a period of five years, except that the department may in writing consent to their destruction within such period or may require that they be kept longer.  The department may by rule require the dealer to keep such other records as it may deem necessary for the proper enforcement of this chapter.  (b) If any dealer or any other taxpayer fails to keep records from which a proper determination of the tax due under this chapter may be made, the department may fix the amount of tax for any period from the best information obtainable by it, and assess the tax as hereinbefore provided. [L Sp 1984 1st, c 1, pt of §2; gen ch 1985; am L 1986, c 344, §7; am L 1989, c 149, §1]
HI Rev Stat § 244D-10 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|244D. Liquor Tax Law|244D-10 Inspection.

 §244D-10 Inspection. The director of taxation, the liquor commission, or the duly authorized agent of either the director or commission, may examine all records required to be kept under this chapter, and books, papers, and records of any person engaged in the sale of liquor to verify the accuracy of the payment of the tax imposed by this chapter and other compliance with this chapter and regulations adopted pursuant thereto. Every person in possession of such books, papers, and records and the person's agents and employees shall give the director, the commission, or the duly authorized agent of either of them, the means, facilities, and opportunities for such examination.  The authority granted to the liquor commission under this section shall not conflict with section 231-18 and shall not extend to the inspection of any documents not directly related to this chapter. [L Sp 1984 1st, c 1, pt of §2; gen ch 1985; am L 1986, c 344, §8]
HI Rev Stat § 244D-11 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|244D. Liquor Tax Law|244D-11 Tax in addition to other taxes.

  §244D-11 Tax in addition to other taxes. The tax imposed by this chapter shall be in addition to any other tax imposed upon the business of selling liquor or upon any of the transactions, acts, or activities taxed by this chapter. [L Sp 1984 1st, c 1, pt of §2]
HI Rev Stat § 244D-12 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|244D. Liquor Tax Law|244D-12 Appeals.

  §244D-12 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 Sp 1984 1st, c 1, pt of §2; am L 2000, c 199, §7; am L 2004, c 123, §7]
HI Rev Stat § 244D-13 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|244D. Liquor Tax Law|244D-13 Other provisions applicable.

 §244D-13 Other provisions applicable. All of the provisions of chapters 235 and 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 director of taxation, and provisions for the assessment, levy, and collection of taxes, shall be applicable to the taxes imposed by this chapter, and to the assessment, levy, and collection thereof, except that returns, return information, or reports under this chapter and relating only to this chapter may be made known to the liquor commission by the department of taxation, if not in conflict with section 231-18. [L Sp 1984 1st, c 1, pt of §2; am L 1986, c 344, §9]
HI Rev Stat § 244D-14 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|244D. Liquor Tax Law|244D-14 Investigations; contempts; fees.

  §244D-14 Investigations; contempts; fees. The director of taxation, and any agent authorized by the director to conduct any inquiry, investigation, or hearing hereunder, shall have power to administer oaths and take testimony under oath relative to the matter of inquiry or investigation. At any hearing ordered by the director, the director or the director's agent authorized to conduct the hearing may subpoena witnesses and require the production of books, papers, and documents pertinent to the inquiry. No witness under subpoena authorized to be issued by this section shall be excused from testifying or from producing books or papers on the ground that such testimony or the production of such books or other documentary evidence would tend to incriminate the witness, but such evidence or the books or papers so produced shall not be used in any criminal proceeding against the witness.  Contempts. If any person disobeys such process or, having appeared in obedience thereto, refuses to answer any pertinent question put to the person by the director or the director's authorized agent or to produce any books and papers pursuant thereto, the director or the agent may apply to the circuit court of the circuit wherein the taxpayer resides or wherein the transaction, act, or activity under investigation has occurred, or to any judge of the court, setting forth such disobedience to process or refusal to answer, and the court or the judge shall cite the person to appear before the court or the judge to answer such question or to produce such books and papers, and, upon the person's refusal so to do, shall commit the person to jail until the person shall testify, but not for a longer period than sixty days. Notwithstanding the serving of the term of such commitment by any person, the director may proceed in all respects with such inquiry and examination as if the witness had not previously been called upon to testify.  Fees. Officers who serve subpoenas issued by the director or under the director's authority and witnesses attending hearings conducted by the director hereunder shall receive like fees and compensation as officers and witnesses in the circuit courts of the State, to be paid on vouchers of the director, from any moneys available for litigation expenses of the department of taxation. [L Sp 1984 1st, c 1, pt of §2; gen ch 1985]
HI Rev Stat § 244D-15 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|244D. Liquor Tax Law|244D-15 Administration by director; rules and regulations.

  §244D-15 Administration by director; rules and regulations. The administration of this chapter is vested in the director of taxation who may prescribe and enforce rules and regulations for the enforcement and administration of this chapter.  The rules and regulations shall be prescribed by the director, subject to chapter 91. [L Sp 1984 1st, c 1, pt of §2]
HI Rev Stat § 244D-16 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|244D. Liquor Tax Law|244D-16 Penalties.

 §244D-16 Penalties. (a) The penalties provided by this section shall apply to any person whether acting as principal, agent, officer, or director, for oneself, itself, or for another person, and shall apply to each single violation, but shall not apply to any act the punishment for which is elsewhere prescribed by this chapter.  (b) Any dealer who sells liquor without a permit as required by this chapter shall be fined not more than $1,000. [L Sp 1984 1st, c 1, pt of §2; gen ch 1985; am L 1986, c 344, §10; am L 1995, c 92, §16]
HI Rev Stat § 244D-17 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|244D. Liquor Tax Law|244D-17 Disposition of revenues.

  §244D-17 Disposition of revenues. All moneys collected pursuant to this chapter shall be paid into the state treasury as state realizations, to be kept and accounted for as provided by law. [L Sp 1984 1st, c 1, pt of §2]