reglab/housing_qa huggingface dataset:
HI Rev Stat § 237D-4.5 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|237D. Transient Accommodations Tax|237D-4.5 Certificate of registration for transient accommodations broker, travel agency, and tour packager.

  §237D-4.5 Certificate of registration for transient accommodations broker, travel agency, and tour packager. (a) Each transient accommodations broker, travel agency, or tour packager, as a condition precedent to entering into an arrangement to furnish transient accommodations at noncommissioned negotiated contract rates, shall register with the director. The transient accommodations broker, travel agency, or tour packager shall make a one-time payment of $15 for each registration, upon receipt of which the director shall issue a certificate of registration in a form as the director determines, attesting that the registration has been made. The registration shall not be transferable and shall be valid only for the transient accommodations broker, travel agency, or tour packager in whose name it is issued.  The registration shall be effective until canceled in writing. Any application for the reissuance of a previously canceled registration identification number shall be regarded as a new application for registration and shall be subject to the payment of the one-time registration fee. The director may revoke or cancel any registration issued under this section for cause, as provided by rule under chapter 91.  (b) Any person who enters into an agreement to furnish transient accommodations without registering in conformity with this section shall be subject to the citation process and monetary fines under section 237D-4(d) and (g). [L 2018, c 211, §1; am L 2021, c 90, §5] Note  L 2018, c 211, §1 applies to taxable years beginning after December 31, 2018. L 2018, c 211, §6.
HI Rev Stat § 237D-5 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|237D. Transient Accommodations Tax|237D-5 REPEALED.

 §237D-5 REPEALED. L 1989, c 199, §3.
HI Rev Stat § 237D-5.5 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|237D. Transient Accommodations Tax|237D-5.5 REPEALED.

 §237D-5.5 REPEALED. L 2005, c 235, §9.
HI Rev Stat § 237D-7 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|237D. Transient Accommodations Tax|237D-7 Annual return.

 §237D-7 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 taxes under this chapter during the preceding tax year shall file a return summarizing that person's liability under this chapter for the year, in the form and manner prescribed by the department, and shall transmit with the return a remittance covering the residue of the tax due, if any. The return shall be signed by the taxpayer, if made by an individual, or by the president, vice-president, secretary, or treasurer of a corporation, if made on behalf of a corporation. If made on behalf of a partnership, firm, society, unincorporated association, group, hui, joint adventure, joint stock company, corporation, trust estate, decedent's estate, trust, or other entity, any individual delegated by the entity shall sign the same on behalf of the taxpayer. If for any reason it is not practicable for the individual taxpayer to sign the return, it may be done by any duly authorized agent. The department, for good cause shown, may extend the time for making the return on the application of any taxpayer and grant 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 return. [L 1986, c 340, pt of §1; am L 1988, c 241, §7; am L 1998, c 156, §20; am L 2021, c 90, §8 and c 117, §15]
HI Rev Stat § 237D-7.5 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|237D. Transient Accommodations Tax|237D-7.5 Federal assessments; adjustments of gross rental, gross rental proceeds, or fair market rental value; report to the department.

  §237D-7.5 Federal assessments; adjustments of gross rental, gross rental proceeds, or fair market rental value; report to the department. (a) Any person required to report to the department by section 235-101(b), also shall report to the department any change, correction, adjustment, or recomputation of gross rental, gross rental proceeds, or fair market rental value subject to the tax imposed by this chapter. This report shall be made in the form of a return amending the person's gross rental, gross rental proceeds, or fair market rental value as previously reported on a return filed with the department for the taxable year. If no return has been filed with the department for the taxable year, a return shall be filed and shall take into account any change, correction, adjustment, or recomputation of gross rental, gross rental proceeds, or fair market rental value.  (b) Any return or amended return required by this section shall be filed with the department within ninety days after the change, correction, adjustment, or recomputation is finally determined or an amended return is filed with the Internal Revenue Service. The return or amended return shall be accompanied by a copy of the document issued by the United States notifying the taxpayer of the change, correction, adjustment, or recomputation.  (c) The statutory period for the assessment of any deficiency or the determination of any refund attributable to the report required by this section shall not expire before the expiration of one year from the date the department is notified by the taxpayer or the Internal Revenue Service, whichever is earlier, of such a report as provided in subsection (a). Before the expiration of this one-year period, the department and the taxpayer may agree, in writing, to the extension of this period. The period so agreed upon may be further extended by subsequent agreements in writing made before the expiration of the period previously agreed upon. [L 1993, c 32, §2; am L 1998, c 156, §21]
HI Rev Stat § 237D-8 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|237D. Transient Accommodations Tax|237D-8 REPEALED.

 §237D-8 REPEALED. L 2021, c 90, §13. Note  L 2021, c 117, §17 purports to amend this section.
HI Rev Stat § 237D-8.5 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|237D. Transient Accommodations Tax|237D-8.5 "HAWAII TRANSIENT ACCOMMODATIONS TAXES MUST BE PAID ON THE GROSS RENTS COLLECTED BY ANY PERSON RENTING TRANSIENT ACCOMMODATIONS IN THE STATE OF HAWAII. A COPY OF THE FIRST PAGE OF THIS AGREEMENT, OR OF FEDERAL INTERNAL REVENUE FORM 1099 STATING THE AMOUNT OF RENTS COLLECTED, SHALL BE FILED WITH THE HAWAII DEPARTMENT OF TAXATION." "HAWAII TRANSIENT ACCOMMODATIONS TAXES AND"

  §237D-8.5 Collection of rental by third party; filing with department; statement required. (a) Every person authorized under an agreement by the owner of transient accommodations located within this State to collect rent on behalf of such owner shall be subject to this section.  (b) Every written rental collection agreement shall have on the first page of the agreement the name, address, social security or federal identification number, and, if available, the general excise tax license and transient accommodations tax registration numbers of the owner of the transient accommodations being rented, the address of the property being rented, and the following statement which shall be set forth in bold print and in ten-point type size: "HAWAII TRANSIENT ACCOMMODATIONS TAXES MUST BE PAID ON THE GROSS RENTS COLLECTED BY ANY PERSON RENTING TRANSIENT ACCOMMODATIONS IN THE STATE OF HAWAII. A COPY OF THE FIRST PAGE OF THIS AGREEMENT, OR OF FEDERAL INTERNAL REVENUE FORM 1099 STATING THE AMOUNT OF RENTS COLLECTED, SHALL BE FILED WITH THE HAWAII DEPARTMENT OF TAXATION."  Every person entering an oral rental collection agreement shall furnish the department of taxation the information required under this subsection and shall give the owner of the property a copy of the notice required by this subsection. The statement required by this subsection may be combined with the statement required under section 237-30.5 by adding in bold print and in ten-point type size to the front of the statement in section 237-30.5 the following: "HAWAII TRANSIENT ACCOMMODATIONS TAXES AND".  (c) Every person authorized to collect rent for another person shall file a copy of the first page of the rental collection agreement with the department of taxation within ninety days after June 9, 1988, or within thirty days after entering into the agreement, or shall file a copy of federal Internal Revenue form 1099, the property owner's social security or federal identification number, and, if available, the general excise tax license and transient accommodations tax registration numbers of the owner of such property being rented with the department of taxation at the same time as such forms must be filed with the Internal Revenue Service for the applicable tax year. The person also shall notify the owner that such information is being furnished and give the owner a copy of the notice required by subsection (b).  (d) If a person complies with the provisions of this section, the person shall be deemed to have complied with section 237-30.5. [L 1988, c 241, pt of §1] Revision Note  "June 9, 1988" substituted for "the effective date of this section" pursuant to §23G-15.
HI Rev Stat § 237D-8.6 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|237D. Transient Accommodations Tax|237D-8.6 Reconciliation; form requirement.

  §237D-8.6 Reconciliation; form requirement. (a) 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 taxes under this chapter during the preceding taxable year and who has furnished transient accommodations which were exempt, for any portion of the taxable year, from the tax imposed under this chapter, shall file a reconciliation for transient accommodations as prescribed by the director indicating the amount of gross income that was subject to such tax and the amount that was subject to the general excise tax imposed under chapter 237.  (b) On or before the twentieth day of the fourth month following the close of the taxable year, every plan manager who has become liable for the payment of taxes under this chapter during the preceding taxable year shall file a reconciliation indicating the period of time that the owner of a resort time share vacation unit was subject to the general excise tax or the tax under section 237D-2(a). [L 1988, c 241, pt of §1; am L 1998, c 156, §23]
HI Rev Stat § 237D-10 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|237D. Transient Accommodations Tax|237D-10 Overpayment; refunds.

 §237D-10 Overpayment; refunds. Upon application, if the director determines that any tax, interest, or penalty has been paid more than once, or has been erroneously or illegally collected or computed, the tax, interest, or penalty shall be credited by the director on any taxes then due from the taxpayer under this chapter. The director shall refund the balance to the taxpayer or the taxpayer's successors, administrators, executors, or assigns in accordance with section 231-23. No credit or refund shall be allowed for any 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; or  (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 237D-11.  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 1986, c 340, pt of §1; am L 1988, c 241, §10; am L 1994, c 19, §2; am L 1998, c 156, §25; am L 2021, c 90, §10]
HI Rev Stat § 237D-11 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|237D. Transient Accommodations Tax|237D-11 Appeals.

  §237D-11 Appeals. Any person aggrieved by any assessment of the tax for any month or any year may appeal from the assessment in the manner and within the time and in all other respects as provided in the case of income tax appeals by section 235-114. [L 1986, c 340, pt of §1; am L 2000, c 199, §4; am L 2004, c 123, §4]
HI Rev Stat § 237D-12 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|237D. Transient Accommodations Tax|237D-12 Records to be kept; examination.

 §237D-12 Records to be kept; examination. Every taxpayer shall keep in the English language within the State, and preserve for a period of three years, suitable records of gross rental, gross rental proceeds, or fair market rental value relating to the business taxed under this chapter, and such other books, records of account, and invoices as may be required by the department, and all such books, records, and invoices shall be open for examination at any time by the department or the Multistate Tax Commission pursuant to chapter 255, or the authorized representative thereof. [L 1986, c 340, pt of §1; am L 1988, c 241, §11; am L 1995, c 92, §15; am L 1998, c 156, §26; am L 2021, c 90, §11]
HI Rev Stat § 237D-13 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|237D. Transient Accommodations Tax|237D-13 Disclosure of returns unlawful; destruction of returns.

 §237D-13 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 return, return information, or report so made, or any copy thereof, to be seen or examined by any person; provided that for tax purposes only the taxpayer, the taxpayer's authorized agent, or persons with a material interest in the return, return information, or report may examine them. Unless otherwise provided by law, persons with a material interest in the return, return information, or report shall include:  (1) Trustees;  (2) Partners;  (3) Persons named in a board resolution or a one per cent shareholder in the case of a corporate return;  (4) The person authorized to act for a corporation in dissolution;  (5) The shareholder of an S corporation;  (6) The personal representative, trustee, heir, or beneficiary of an estate or trust in the case of the estate's or decedent's return;  (7) The committee, trustee, or guardian of any person in paragraphs (1) through (6) who is incompetent;  (8) The trustee in bankruptcy or receiver, and the attorney-in-fact of any person in paragraphs (1) through (7);  (9) Persons duly authorized by the State in connection with their official duties;  (10) Any duly accredited tax official of the United States, or of any state or territory, or of any county of this State;  (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 237D-6, or any of them, upon the expiration of three years after the end of the calendar or fiscal year in which the taxes so returned accrued. [L 1986, c 340, pt of §1; am L 1988, c 241, §12; am L 1997, c 178, §6; am L Sp 2005, c 9, §5; am L 2014, c 136, §6]
HI Rev Stat § 237D-14 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|237D. Transient Accommodations Tax|237D-14 Collection by suit; injunction.

 §237D-14 Collection by suit; injunction. The department may collect taxes due and unpaid under this chapter, together with all accrued penalties, by action in assumpsit or other appropriate proceedings in the circuit court of the judicial circuit in which the 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 transient accommodations or in which occupants of resort time share vacation units are taxed, to obtain an injunction restraining the further furnishing of transient accommodations or the operation of the resort time share vacation plan until full payment shall have been made of all taxes and penalties and interest due under this chapter, or until such certificate is secured, or both, as the circumstances of the case may require. [L 1986, c 340, pt of §1; am L 1989, c 199, §2; am L 1998, c 156, §27]
HI Rev Stat § 237D-15 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|237D. Transient Accommodations Tax|237D-15 Application of tax.

 §237D-15 Application of tax. (a) The 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 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.  (b) In order to determine if the tax under this chapter is to be levied, assessed, and collected upon transient accommodations the following presumptions shall control.  (1) If a person lets a transient accommodation for less than one hundred eighty consecutive days, it shall be presumed that the accommodation furnished is for a transient purpose.  (2) If a person lets a transient accommodation for one hundred eighty days or more, there is no presumption one way or another as to the purpose for which the accommodation is furnished.  The operator shall have the burden of proving to the department whether an accommodation is not being furnished for a transient purpose. If the department is satisfied that an accommodation is not furnished for a transient purpose, then the department shall not levy any tax under this chapter. The department shall adopt rules to implement this section.  (c) Except as otherwise provided, this chapter shall apply to a transient accommodations broker, travel agency, or tour packager who enters into an agreement to furnish transient accommodations at noncommissioned negotiated contract rates in the same manner as it applies to an operator. [L 1986, c 340, pt of §1; am L 1998, c 156, §28; am L 2018, c 211, §4] Note  The 2018 amendment applies to taxable years beginning after December 31, 2018. L 2018, c 211, §6.
HI Rev Stat § 237D-16 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|237D. Transient Accommodations Tax|237D-16 Administration and enforcement; rules.

  §237D-16 Administration and enforcement; rules. (a) The director of taxation shall administer and enforce this chapter. In respect of:  (1) The examinations of books and records and of taxpayers and other persons;  (2) Procedure and powers upon failure or refusal by a taxpayer to make a return or proper return; and  (3) The general administration of this chapter, the director of taxation shall have all rights and powers conferred by chapter 237 with respect to taxes thereby or thereunder imposed; and, without restriction upon these rights and powers, sections 237-8 and 237-36 to 237-41.5 are made applicable to and with respect to the taxes, taxpayers, tax officers, and other persons, and the matters and things affected or covered by this chapter, insofar as not inconsistent with this chapter, in the same manner, as nearly as may be, as in similar cases covered by chapter 237.  (b) The director may adopt, amend, or repeal rules under chapter 91 to carry out this chapter. [L 1986, c 340, pt of §1; am L 2021, c 90, §12]
HI Rev Stat § 237D-17 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|237D. Transient Accommodations Tax|237D-17 REPEALED.

  §237D-17 REPEALED. L 1995, c 92, §26.
HI Rev Stat § 238-2.2 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|238. Use Tax Law|238-2.2 Imposition of tax on intangible property.

  §238-2.2 Imposition of tax on intangible property. There is hereby levied an excise tax on the value of intangible property acquired from an unlicensed seller and imported or used in the State. The tax imposed by this chapter shall accrue when the intangible property is acquired by the importer or purchaser and becomes subject to the taxing jurisdiction of the State. The rate of the tax hereby imposed shall be four per cent of the value of the intangible property. [L 2018, c 183, §2] Note  Section applies to taxable years beginning after December 31, 2018. L 2018, c 183, §7.
HI Rev Stat § 238-2.5 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|238. Use Tax Law|238-2.5 REPEALED.

 §238-2.5 REPEALED. L 2003, c 135, §13.
HI Rev Stat § 238-4 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|238. Use Tax Law|238-4 Certain property used by producers.

 §238-4 Certain property used by producers. If a licensed producer, or a cooperative association acting under the authority of chapter 421 or 422, in order to sell to such producer, or a licensed person, imports into the State or acquires in the State commodities, materials, items, services, or living things enumerated in section [237-4(a)(3) and (5) to (7)], then section 237-4 shall apply. If section 237-4 applies and the producer is engaged in the sale of the producer's products at retail or in any manner other than at wholesale, then the tax upon use of property in the State imposed by section 238-2(2) shall apply the same as in the case of a purchaser who is a licensed retailer. In other such cases no tax shall be imposed under this chapter. [L 1965, c 155, pt of §2; Supp, §119-4; am L 1966, c 28, §6; am L 1967, c 155, §2; HRS §238-4; am L 1984, c 73, §4] Revision Note  Chapter 422 referred to in text is repealed.