reglab/housing_qa huggingface dataset:
HI Rev Stat § 238-7 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|238. Use Tax Law|238-7 Audits; additional assessments; refunds.

 §238-7 Audits; additional assessments; refunds. (a) Sections 237-36 to 237-40 of the general excise tax law are hereby made applicable to the taxes imposed by this chapter, to the refunding of overpayments thereof, and to assessments, investigations, and audits in connection therewith, for which purpose any references therein to "gross income" or "gross proceeds of sale" shall be deemed to refer to the purchase price or value, as the case may be, subject to tax under this chapter, and any references to the "annual return" shall, if the taxpayer is not required to file an annual return under this chapter, be deemed to refer to the monthly return mentioned in the first paragraph of section 238-5.  (b) Where the assessment of the tax imposed by this chapter has been made within the period of limitation applicable thereto, the tax may be collected by levy or by a proceeding in court under chapter 231; provided that the levy is made or the proceeding was begun within fifteen years after the assessment of the tax. For any tax that has been assessed prior to July 1, 2009, the levy or proceeding shall be barred after June 30, 2024.  Notwithstanding any other provision to the contrary in this section, the limitation on collection after assessment in this section shall be suspended for the period:  (1) The taxpayer agrees to suspend the period;  (2) The assets of the taxpayer are in control or custody of a court in any proceeding before any court of the United States or any state, and for six months thereafter;  (3) An offer in compromise under section 231-3(10) is pending; and  (4) During which the taxpayer is outside the State if the period of absence is for a continuous period of at least six months; provided that if at the time of the taxpayer's return to the State the period of limitations on collection after assessment would expire before the expiration of six months from the date of the taxpayer's return, the period shall not expire before the expiration of the six months. [L 1965, c 155, pt of §2; Supp, §119-7; HRS §238-7; am L 2009, c 166, §9]
HI Rev Stat § 238-8 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|238. Use Tax Law|238-8 Appeal, correction of assessment.

  §238-8 Appeal, correction of assessment. If any person having made the return and paid the tax as provided by this chapter feels aggrieved by the assessment so made upon the person by the director of taxation, the person may appeal the assessment in the manner and within the time and in all other respects as provided in section 235-114, for which purpose the word "income" shall be deemed to refer to purchase price or value, as the case may be. The hearing and disposition of the appeal, including the distribution of costs shall be as provided in chapter 232. [L 1965, c 155, pt of §2; Supp, §119-8; HRS §238-8; gen ch 1985; am L 2000, c 199, §5; am L 2004, c 123, §5] Case Notes  Tax appeal court has jurisdiction to entertain action contesting tax director's decision even though taxpayer failed to follow required procedures. 69 H. 515, 750 P.2d 81 (1988).
HI Rev Stat § 238-9 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|238. Use Tax Law|238-9 Records.

  §238-9 Records. Every person who is engaged in any business in the State and who is required under this chapter to make returns, shall keep in the English language in the State and preserve for a period of three years, books of account or other records in sufficient detail to enable the director of taxation, as far as reasonably practicable, to determine whether or not any taxes imposed by this chapter are payable in respect of the property, services, or contracting concerned, and if so payable, the amount thereof. [L 1965, c 155, pt of §2; Supp, §119-9; HRS §238-9; am L 1969, c 274, §5; am L 1999, c 70, §8; am L 2000, c 198, §13]
HI Rev Stat § 238-9.5 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|238. Use Tax Law|238-9.5 Motor vehicle importation; report by dealers; proof of payment.

  §238-9.5 Motor vehicle importation; report by dealers; proof of payment. (a) Every dealer, as defined in section 437-1.1, shall submit a report to the director, on or before the last day of each calendar month, for all motor vehicles delivered by the dealer in the prior month as a courtesy delivery. The report shall contain the name and address of the dealer making the courtesy delivery, name and address of the seller of the vehicle, type of motor vehicle, the landed value of the vehicle, the name and address of the purchaser or importer, the date of importation, and other information relevant to the courtesy delivery as requested by the director.  As used in this section, "courtesy delivery" means the preparation for delivery and the delivery by a dealer of a motor vehicle imported into the State by a person who purchased the motor vehicle from an out-of-state motor vehicle manufacturer or an out-of-state dealer and does not apply to motor vehicles sold by the in-state dealer.  (b) The director of taxation shall prepare forms necessary for individuals importing motor vehicles into the State to prove payment of the use tax necessary to register the motor vehicle. [L 1993, c 45, §1; am L 2002, c 225, §1]
HI Rev Stat § 238-10 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|238. Use Tax Law|238-10 Penalties.

 §238-10 Penalties. Penalties and interest shall be added to and become a part of the tax, when and as provided by section 231-39. [L 1965, c 155, pt of §2; Supp, §119-10; HRS §238-10]
HI Rev Stat § 238-11 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|238. Use Tax Law|238-11 Collection of taxes by assumpsit or distraint; concurrent jurisdiction of district judges.

  §238-11 Collection of taxes by assumpsit or distraint; concurrent jurisdiction of district judges. Any tax which is delinquent under this chapter may be collected:   (1) By action in the name of the director of taxation or any collector or assistant collector of taxes, in assumpsit, with or without attachment of the real or personal property of the person liable, and it shall be unnecessary, in order to secure the issuance of the writ of attachment, for the officer bringing the action to file any affidavit, other than the usual sworn complaint in ordinary assumpsit actions where no attachment is sought, with a prayer for the writ. In all such actions the several district judges shall have concurrent jurisdiction with the circuit courts, irrespective of the amount claimed.   (2) By distraint in the manner provided by section 231-25. [L 1965, c 155, pt of §2; Supp, §119-11; HRS §238-11; am L 1970, c 188, §39] Rules of Court  Attachment, etc., see HRCP rule 64.   Verification, see HRCP rule 11.
HI Rev Stat § 238-12 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|238. Use Tax Law|238-12 REPEALED.

  §238-12 REPEALED. L 1995, c 92, §27.
HI Rev Stat § 238-13 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|238. Use Tax Law|238-13 Other provisions of general excise tax law applicable.

  §238-13 Other provisions of general excise tax law applicable. In respect of:  (1) The examination 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 a proper return; and  (3) The general administration of this chapter, the director of taxation shall have all the rights and powers conferred upon the director by the general excise tax law with respect to taxes thereby or thereunder imposed; and, without restriction upon these rights and powers, sections 237-8, 237-30, 237-34, and 237-36 to 237-41 are hereby made applicable to and with respect to the taxes and the 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 the general excise tax law. [L 1965, c 155, pt of §2; Supp, §119-13; HRS §238-13; gen ch 1985; am L 2000, c 34, §2; am L 2017, c 12, §52]
HI Rev Stat § 238-14 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|238. Use Tax Law|238-14 Taxes state realizations.

 §238-14 Taxes state realizations. All taxes collected under this chapter shall be state realizations. [L 1965, c 155, pt of §2; Supp, §119-14; HRS §238-14]
HI Rev Stat § 238-15 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|238. Use Tax Law|238-15 Short title.

 §238-15 Short title. This chapter may be cited as the "Use Tax Law". [L 1965, c 155, pt of §2; Supp, §119-15; HRS §238-15]
HI Rev Stat § 238-16 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|238. Use Tax Law|238-16 Rules and regulations.

 §238-16 Rules and regulations. The director of taxation may adopt and promulgate rules and regulations to carry out the purposes of this chapter. [L 1965, c 155, pt of §2; Supp, §119-16; HRS §238-16] Cross References  Rules, see chapter 91.
HI Rev Stat § 239-1 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|239. Public Service Company Tax Law|239-1 Tax levy, in general.

Note Sections 239-1 to 239-13 designated as Part I by L 2002, c 209, §5.  §239-1 Tax levy, in general. There shall be levied and assessed upon each public service company a tax in the manner provided by this chapter. [L 1932 2d, c 43, §1; am L 1933, c 183, §2; RL 1935, §2140; RL 1945, §5671; RL 1955, §126-1; am L Sp 1957, c 1, §9(a); am L 1963, c 147, §2(b); HRS §239-1] Case Notes  Cited: 34 H. 324 (1937).
HI Rev Stat § 239-3 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|239. Public Service Company Tax Law|239-3 REPEALED.

  §239-3 REPEALED. L 2001, c 64, §6.
HI Rev Stat § 239-4 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|239. Public Service Company Tax Law|239-4 Returns.

 §239-4 Returns. Each public service company, on or before the twentieth day of the fourth month following the close of the taxable year, shall file a return in the form and manner prescribed by the department, showing its taxable gross income for the preceding taxable year. In case any public service company engages in lines of business other than its public service company business, the receipts therefrom shall not be subject to tax under this chapter, but the same tax liabilities shall attach to the public service company on account of the other lines of business as would exist if no public service company business were engaged in. In the case of a public utility subject to the rate of tax imposed by section 239-5(a) or (b), if the public utility engages in lines of business other than its public utility business the real property used in connection with the other lines of business shall be taxed, in accordance with the applicable county tax ordinance, the same as if no public utility business were done. In the case of a public utility remitting payments to a county of a portion of the revenues generated from the tax imposed by section 239-5(a), the public utility shall also file with the director of finance of the county to which such payment is paid, a statement showing all gross income from the public utility business upon which the tax is calculated and the allocation of that gross income among the counties. [L 1932 2d, c 43, §3; RL 1935, §2142; RL 1945, §5673; RL 1955, §126-4; am L 1957, c 34, §22; am L Sp 1959 2d, c 1, §16; am L 1963, c 147, §2(d); am L 1967, c 37, §1; HRS §239-4; am L 1991, c 25, §1; am L 2001, c 64, §2; am L 2021, c 117, §19] Case Notes  Cited: 34 H. 269, 270 (1937).
HI Rev Stat § 239-4.5 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|239. Public Service Company Tax Law|239-4.5 Segregation of gross income, etc., on records and in returns of telecommunications businesses.

  §239-4.5 Segregation of gross income, etc., on records and in returns of telecommunications businesses. (a) Notwithstanding section 239-4, any person engaged in the business of selling interstate or foreign common carrier telecommunications services taxable under section 237-13(6)(C), or any public utility defined in section 269-1 having gross income from the conveyance or transmission of telephone or telegraph messages, or from the furnishing of facilities for the transmission of intelligence by electricity, may reasonably segregate in the person's returns, based on its books and records that are kept in the normal course of business:  (1) The parts of its gross income, gross proceeds of sales, and value of products subject to taxation under this chapter from the parts subject to taxation under chapter 237; and  (2) The parts of its gross income, gross proceeds of sales, and value of products subject to taxation under one provision of this chapter from the parts subject to taxation under any other provision of this chapter.  (b) The segregation shall be deemed valid so long as the method of segregation does not conflict with rules subsequently adopted by the department pursuant to this section. [L 2002, c 236, §2; am L 2008, c 16, §9]
HI Rev Stat § 239-5.5 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|239. Public Service Company Tax Law|239-5.5 Surcharge amounts exempt.

  §239-5.5 Surcharge amounts exempt. Amounts received in the form of a monthly surcharge by a utility acting on behalf of an affected utility under section 269-16.3 shall not be gross income for the acting utility for purposes of this chapter. Any amounts retained by the acting utility for collection or other costs shall not be included in this exemption. [L 1993, c 337, §2]
HI Rev Stat § 239-5.6 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|239. Public Service Company Tax Law|239-5.6 REPEALED.

 §239-5.6 REPEALED. L 2017, c 205, §6.
HI Rev Stat § 239-6.5 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|239. Public Service Company Tax Law|239-6.5 Tax credit for lifeline telephone service subsidy.

  §239-6.5 Tax credit for lifeline telephone service subsidy. A telephone public utility subject to this chapter that has been authorized to establish lifeline telephone service rates by the public utilities commission shall be allowed a tax credit, equal to the lifeline telephone service costs incurred by the utility, to be applied against the utility's tax imposed by this chapter. The amount of this credit shall be determined and certified annually by the public utilities commission. The tax liability for a telephone public utility claiming the credit shall be calculated in the manner prescribed in section 239-5; provided that the amount of tax due from the utility shall be net of the lifeline service credit. [L 1986, c 116, §2]
HI Rev Stat § 239-8 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|239. Public Service Company Tax Law|239-8 Allocation and apportionment.

  §239-8 Allocation and apportionment. (a) The gross income included in the measure of the tax, as defined in paragraphs (2) and (3) of the definition of "gross income" in section 239-2, shall be determined by an allocation and separate accounting so far as practicable.  (b) If under paragraph (2) of the definition of "gross income" in section 239-2, an apportionment of gross income is necessary, there shall be apportioned to the State and included in the measure of the tax that proportion of the total gross income, so requiring apportionment, that the direct cost of the transportation, conveyance, or transmission designated in paragraph (2) of the definition of "gross income" in section 239-2, bears to the total direct cost of the transportation, conveyance, or transmission the gross income from which requires apportionment.  (c) If under paragraph (3) of the definition of "gross income" in section 239-2, an apportionment of gross income is necessary, there shall be apportioned to the State and included in the measure of the tax that proportion of the total gross income, so requiring apportionment, that the total direct cost of the transportation, conveyance, or transmission within the State bears to the total direct cost of the transportation, conveyance, or transmission the gross income from which requires apportionment. [L 1963, c 147, §2(i); Supp, §126-7.1; HRS §239-8; am L 1997, c 178, §8; am L 2017, c 12, §55]
HI Rev Stat § 239-10 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|239. Public Service Company Tax Law|239-10 Disposition of revenues.

  §239-10 Disposition of revenues. All taxes collected under this chapter shall be state realizations; provided that where a tax in excess of the four per cent rate upon gross income is levied and assessed under section 239-5(a), such tax revenues to be paid to the county shall be realizations of such county. [L 1932 2d, c 43, §6; RL 1935, §2145; RL 1945, §5676; RL 1955, §126-8; HRS §239-10; am L 2001, c 64, §5]
HI Rev Stat § 239-13 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|239. Public Service Company Tax Law|239-13 REPEALED.

  §239-13 REPEALED. L 2007, c 9, §28.
HI Rev Stat § 239-21 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|239. Public Service Company Tax Law|239-21 Application.

  §239-21 Application. Sections 239-21 to 239-25 shall apply to home service providers as defined in section 239-22. [L 2002, c 209, pt of §2]
HI Rev Stat § 239-23 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|239. Public Service Company Tax Law|239-23 Mobile telecommunications definitions.

  §239-23 Mobile telecommunications definitions. The definitions relating to mobile telecommunications services set forth under section 239-22 shall apply to give effect to the federal Mobile Telecommunications Sourcing Act, title 4 United States Code sections 116 to 126, and shall have no impact on the interpretation of the laws of this State except as expressly set forth in this chapter. [L 2002, c 209, pt of §2]
HI Rev Stat § 239-24 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|239. Public Service Company Tax Law|239-24 Effect of customer's failure to provide its place of primary use; effect of aggregation or segregation of charges.

  §239-24 Effect of customer's failure to provide its place of primary use; effect of aggregation or segregation of charges. (a) Nothing in this chapter modifies, impairs, supersedes, or authorizes the modification, impairment, or supersession of any law allowing a taxing jurisdiction to collect a tax, charge, or fee from a customer that has failed to provide its place of primary use.  (b) If a taxing jurisdiction does not otherwise subject charges for mobile telecommunications services to taxation and if these charges are aggregated with and not separately stated from charges that are subject to taxation, then the charges for nontaxable mobile telecommunications services may be subject to taxation unless the home service provider can reasonably identify charges not subject to the tax, charge, or fee from its books and records that are kept in the regular course of business.  (c) If a taxing jurisdiction does not subject charges for mobile telecommunications services to taxation, a customer may not rely upon the nontaxability of charges for mobile telecommunications services unless the customer's home service provider separately states the charges for nontaxable mobile telecommunications services from taxable charges or the home service provider elects, after receiving a written request from the customer in the form required by the provider, to provide verifiable data based upon the home service provider's books and records that are kept in the regular course of business that reasonably identifies the nontaxable charges.  (d) A home service provider shall be responsible for obtaining and maintaining the customer's place of primary use. Subject to a determination by the department that the customer's place of primary use does not reflect the correct taxing jurisdiction, and if the home service provider's reliance on information provided by its customer is in good faith, a home service provider may rely on the applicable residential or business street address supplied by the customer and the home service provider shall not be held liable for any additional taxes, charges, or fees that are passed on to the customer as a separate itemized charge; provided that a home service provider may treat the address used by the home service provider for tax purposes under a service contract or agreement in effect on July 28, 2002, as the customer's place of primary use for the remaining term of the contract or agreement, excluding any renewal of the contract or agreement. [L 2002, c 209, pt of §2]
HI Rev Stat § 239-25 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|239. Public Service Company Tax Law|239-25 Nonseverability.

  §239-25 Nonseverability. If a court of competent jurisdiction enters a final judgment on the merits that:  (1) Is based on federal law;  (2) Is no longer subject to appeal; and  (3) Substantially limits or impairs the essential elements of sections 239-21 to 239-24, then sections 239-21 to 239-24 are invalid and have no legal effect as of the date of entry of the judgment. [L 2002, c 209, pt of §2]
HI Rev Stat § 240-1 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|240. Public Utilities; Franchise Tax|240-1 Electric light and power companies, tax on.

 §240-1 Electric light and power companies, tax on. Every person operating in the State an electric light or power business as a public utility, whose franchise does not provide for the payment to the county in which the public utility operates of a tax, or a tax of less than two and one-half per cent, based upon the gross receipts of such person from all electric light or power furnished to consumers during each calendar year, shall file with the director of finance of the county in which the public utility operates, within one month after the expiration of each calendar year, a detailed statement showing all gross receipts from all electric light or power furnished to consumers during the preceding calendar year. Such person shall, at the same time pay to the director of finance, for and on behalf of such county, in addition to any and all other payments required to be made by law, two and one-half per cent of the gross receipts; or, if such person's franchise provides for a tax of less than two and one-half per cent of the gross proceeds, the difference between the tax required under such franchise and two and one-half per cent of the gross receipts, of such person from all electric light or power furnished to consumers during the preceding calendar year. [L 1937, c 105, pt of §1; RL 1945, pt of §5681; RL 1955, §131-1; HRS §240-1; am L 1982, c 167, §1]
HI Rev Stat § 240-1.5 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|240. Public Utilities; Franchise Tax|240-1.5 Surcharge amounts exempt.

  §240-1.5 Surcharge amounts exempt. Amounts received in the form of a monthly surcharge by a utility acting on behalf of an affected utility under section 269-16.3 shall not be gross receipts for the acting utility for purposes of this chapter. Any amounts retained by the acting utility for collection or other costs shall not be included in this exemption. [L 1993, c 337, §3]
HI Rev Stat § 240-1.6 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|240. Public Utilities; Franchise Tax|240-1.6 REPEALED. L 2017, c 205, §7.

  §240-1.6 REPEALED. L 2017, c 205, §7.
HI Rev Stat § 240-2 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|240. Public Utilities; Franchise Tax|240-2 Books, papers, etc.

 §240-2 Books, papers, etc. All books, papers, records, and accounts of such person shall at all reasonable times be open to inspection by the director of finance of such county, or the director's agents appointed for such purpose. [L 1937, c 105, pt of §1; RL 1945, pt of §5681; RL 1955, §131-2; HRS §240-2; gen ch 1985] Revision Note  Reference to director of finance substituted for treasurer to conform to county charters pursuant to §23G-15.