reglab/statecodes huggingface dataset:
2023 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]
2023 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]
2023 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]
2023 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]
2023 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.
2023 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]
2023 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.
2023 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(f); 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; am L 2023, c 48, §7]
2023 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]
2023 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]
2023 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]
2023 Hawaii Revised Statutes › Title 14. Taxation › 248. County Budgets; Tax Funds › 248-8 Special funds in treasury of State.

§248-8 Special funds in treasury of State.
There are created in the treasury of the State three special funds to be known, respectively, as the state highway fund, the airport revenue fund, and the boating special fund. All taxes collected under chapter 243 in each calendar year, except the "county of Hawaii fuel tax", "city and county of Honolulu fuel tax", "county of Maui fuel tax", and "county of Kauai fuel tax", shall be deposited in the state highway fund; provided that:
(1) All taxes collected under chapter 243 with respect to gasoline or other aviation fuel sold for use in or used for airplanes shall be set aside in the airport revenue fund; and
(2) All taxes collected under chapter 243 with respect to liquid fuel sold for use in or used for small boats shall be deposited in the boating special fund.
As used in this section, "small boats" means all vessels and other watercraft except those operated in overseas transportation beyond the State, and ocean-going tugs and dredges. The chairperson of the board of land and natural resources, from July 1, 1992, and every three years thereafter, shall establish standards or formulas that will as equitably as possible establish the total taxes collected under chapter 243 in each fiscal year that are derived from the sale of liquid fuel for use in or used for small boats. The amount so determined shall be deposited in the boating special fund.
An amount equal to 0.3 per cent of the highway fuel tax but not more than $250,000 collected under chapter 243 shall be allocated each fiscal year to the special land and development fund for purposes of the management, maintenance, and development of trails and trail accesses under the jurisdiction of the department of land and natural resources established under section 198D-2. L 1932 1st, c 19, pt of §12; RL 1935, pt of §2021; am L 1937, c 172, pt of §3; RL 1945, pt of §5260; am L 1945, c 82, pt of §5; am L 1947, c 196, pt of §1; am L 1951, c 67, §1 and c 302, §2; am L 1955, c 250, §1(a); RL 1955, §129-11; am L 1957, c 217, §3; HRS §248-8; am L 1969, c 10, §5; am L 1972, c 180, §4; am L 1991, c 272, §7; am L 1993, c 273, §4; am L 1997, c 106, §3
Note
Sustainability of state highway fund; governor to report to the legislature no later than November 1, 2018. L 2016, c 195, §4.
Cross References
Charge against highway fund, see §36-28.
Tobacco liability act, see chapter 675.
Case Notes
Cited: 36 H. 170, 175 (1942); 44 H. 154, 172, 352 P.2d 861 (1960).
2023 Hawaii Revised Statutes › Title 14. Taxation › 248. County Budgets; Tax Funds › 248-10 State highway fund; disposition of certain income.

§248-10 State highway fund; disposition of certain income.
The department of land and natural resources shall deposit to the credit of the state highway fund created by section 248-8, all income received from the rental or lease of real property which has been acquired for highway purposes and paid for out of the state highway fund. Moneys thus deposited are hereby appropriated and may be expended by the department of transportation in accordance with section 248-9.
The department of transportation shall reimburse the department of land and natural resources, from the state highway fund, for all expenditures involved in the collection of such rental income and of the management and maintenance of such property. Such reimbursements shall be deposited in the general fund.
Nothing in this section shall be construed to amend or restrict the funds to be expended under any other law appropriating or authorizing the expenditure of other moneys by the department of transportation. [L 1951, c 251, §1; am L 1953, c 132; RL 1955, §129-13; am L 1959, c 265, §16; am L Sp 1959 2d, c 1, § §21, 26; am L 1961, c 132, §2; HRS §248-10]
2023 Hawaii Revised Statutes › Title 14. Taxation › 248. County Budgets; Tax Funds › 248-12 State highway fund to defray expenses of motor vehicle safety office.

§248-12 State highway fund to defray expenses of motor vehicle safety office.
The department of transportation may expend funds from the state highway fund to defray the cost of administration and operation of the motor vehicle safety office. [L 1978, c 159, §6]
2023 Hawaii Revised Statutes › Title 14. Taxation › 249. County Vehicular Taxes › 249-2 Imposition of tax.

§249-2 Imposition of tax.
Except as otherwise provided in sections 249-1 to 249-13, and except in the case of antique motor vehicles which shall be subject to an annual tax of $10 in lieu of the annual tax otherwise imposed by this section, all vehicles and motor vehicles as defined in section 249-1, shall be subject to an annual tax, computed, except for the minimum tax provided for in section 249-13 according to the net weight of each vehicle at a rate determined as hereinafter provided in section 249-13. The tax shall be paid by the owner of each vehicle in the county in which the vehicle is located at the time of registration, whether the original registration or any subsequent registration, and shall be collected by the director of finance of such county; provided that if a vehicle is transported to another county after the payment of the tax, no additional tax shall be imposed on the vehicle for the remaining period of the year for which the tax has been paid. [RL 1935, pt of §2157; am L 1937, c 214, §1; RL 1945, §5705; am L 1951, c 162, §1; RL 1955, §130-2; am L 1963, c 97, §2; am L 1965, c 266, §1; am L 1966, c 49, §2; am L 1967, c 137, §2; HRS §249-2; am L 2010, c 20, §1]
2023 Hawaii Revised Statutes › Title 14. Taxation › 249. County Vehicular Taxes › 249-4 Exemptions for new vehicles and official vehicles.

§249-4 Exemptions for new vehicles and official vehicles.
All new vehicles, otherwise taxable under sections 249-1 to 249-13, in stock for purposes of sale, shall be exempt from the tax herein provided, and number plates for all these vehicles may be issued as now and hereafter provided by ordinance of the county. All motor vehicles owned or leased for twelve months or longer by the State or any county and all motor vehicles and motorcycles owned or leased for twelve months or longer by police officers of the State or any county that actually are used by them in their travel on official business shall be exempt from the tax herein provided, and number plates for all these vehicles may be issued as provided by ordinance of the county; provided that the director of finance may charge the State an amount equal to the cost to the county of the number plates issued to the State. [RL 1935, pt of §2157; am L 1937, c 214, §1, subs 3; am L 1941, c 193, §1; RL 1945, pt of §5704; am L 1951, c 222, pt of §3; am L 1953, c 143, pt of §2; RL 1955, §130-4; HRS §249-4; am L 1989, c 355, §1; am L 1992, c 247, §1]
2023 Hawaii Revised Statutes › Title 14. Taxation › 249. County Vehicular Taxes › 249-6 Exemptions for certain cars furnished to disabled veterans.

§249-6 Exemptions for certain cars furnished to disabled veterans.
Passenger cars owned by persons who, by reason of their service disability, have been furnished such cars by the federal government and have been so certified by the Department of Veterans Affairs, shall be exempted from the tax herein provided for. This exemption shall not extend to vehicles used for commercial purposes, nor to more than one vehicle of any disabled veteran. [L 1953, c 21, §1; RL 1955, §130-6; HRS §249-6; am L 2017, c 12, §1]
2023 Hawaii Revised Statutes › Title 14. Taxation › 249. County Vehicular Taxes › 249-6.5 Exemption for National Guard, military reserves, and other active duty military personnel claiming Hawaii as their residence of record.

§249-6.5 Exemption for National Guard, military reserves, and other active duty military personnel claiming Hawaii as their residence of record.
One noncommercial motor vehicle registered to a member of the National Guard, military reserve, or armed service, including the Coast Guard, who is:
(1) Assigned to a unit in the State; and
(2) A member in good standing,
shall be exempt from the vehicle weight tax provided for in this chapter. [L 2008, c 141, §1]
2023 Hawaii Revised Statutes › Title 14. Taxation › 249. County Vehicular Taxes › 249-7.5 New motor vehicle with a temporary number plate.

§249-7.5 New motor vehicle with a temporary number plate.
Any person who has purchased a new motor vehicle which has attached a temporary number plate under section 286-53 shall register the new motor vehicle in accordance with this chapter within thirty days after taking possession of the motor vehicle. For the purposes of this chapter, the registration of such a motor vehicle shall be considered an original registration under section 249-7. Within thirty days of the original registration of such a motor vehicle, the director of finance shall furnish two number plates and the valid tag or emblem appropriate for the year of registration, if any, which shall be attached to the motor vehicle as provided under section 249-7. Upon attachment of the number plates, the temporary number plate provided under section 286-53 shall be destroyed. [L 1980, c 133, §1; am L 1990, c 131, §1; am L 1999, c 207, §1]
2023 Hawaii Revised Statutes › Title 14. Taxation › 249. County Vehicular Taxes › 249-8 Replacements for lost or damaged plates, tags, or emblems.

§249-8 Replacements for lost or damaged plates, tags, or emblems.
Upon the loss, defacement, or destruction of a number plate or plates, tag or emblem issued upon any vehicle, or where the number plate, tag, or emblem has become illegible or is in such condition as to be difficult to read, the owner of the vehicle shall make application for a new number plate or plates, tag, or emblem upon such form as shall be prescribed by the county director of finance. The owner shall be required, in addition to other requirements, to make a complete statement as to the cause of the loss, defacement, or destruction of the original number plate or plates, tag, or emblem. Upon the filing of such form, the director of finance shall issue a new number plate or plates, tag, or emblem and shall charge the owner a fee to be fixed by the director of finance equal to the costs of the number plate, tag, or emblem, plus the administrative cost of furnishing the plate, tag, or emblem and effecting the replacement. [RL 1935, pt of §2157; am L 1937, c 214, §1, subs 5; RL 1945, §5709; am L 1951, c 162, §3; am L 1953, c 158, §2; RL 1955, §130-8; am L 1967, c 236, §1; HRS §249-8]
2023 Hawaii Revised Statutes › Title 14. Taxation › 249. County Vehicular Taxes › 249-9.1 Special number plates.

§249-9.1 Special number plates.
In addition to the number plates contracted on behalf of the counties by the director of finance of the city and county of Honolulu, the director of finance may provide, upon request, special number plates. The special number plates shall conform to the requirements provided for the uniform number plates except that the owner may request the choice and arrangement of letters and numbers. The maximum number of letters and numbers shall be six and only one hyphen will be allowed in addition to and in lieu of the six letters and numerals. No other punctuation marks shall be allowed. The director of finance shall not issue special number plates which have the letter and numeral combination of regular plates, are misleading or publicly objectionable. The fee for special number plates shall be $60 upon initial application and $60 upon each annual renewal of the vehicle registration. This fee shall not be refundable. Re-application for special number plates must be made upon a change in design of regular plates. The director of finance may discard and allow for new applications of inactive special number plates that have not been assigned or registered during the preceding three years. The director of finance shall adopt rules pursuant to chapter 91 to carry out this section. [L 1969, c 121, §1; am L 1982, c 237, §3; am L 1990, c 37, §1; am L 1999, c 208, §2; am L 2021, c 50, §4]
2023 Hawaii Revised Statutes › Title 14. Taxation › 249. County Vehicular Taxes › 249-9.4 Special series number plates.

§249-9.4 Special series number plates.
A qualified household member, as defined in section 291E-1, or a co-owner of a motor vehicle owned by a respondent under part III of chapter 291E, who has been granted a special motor vehicle registration under section 291E-48, shall apply to the appropriate county director of finance for special number plates that shall bear a special series of numbers or letter so as to be readily identifiable by law enforcement officers and readily distinguishable from number plates or special number plates issued under sections 249-9.1, 249-9.2, and 249-9.3. The director of finance may issue the special series number plates only if:
(1) The director of finance receives written approval for the issuance of special series number plates from the administrative director of the courts, or the administrative director's appointee pursuant to section 291E-1;
(2) The qualified household member or a co-owner of the motor vehicle has a license that has not expired or been suspended or revoked; and
(3) The applicant pays a fee for the special series number plates that is equal to the costs of the plates and tag or emblem, plus the administrative costs of furnishing the plates and tag or emblem and effecting the registration for each motor vehicle for which special series number plates are issued. [L 2000, c 189, §4; am L 2001, c 157, §4]
2023 Hawaii Revised Statutes › Title 14. Taxation › 249. County Vehicular Taxes › 249-11 Fraudulent use of plates, tags, or emblems and other misdemeanors; penalties.

§249-11 Fraudulent use of plates, tags, or emblems and other misdemeanors; penalties.
(a) Any person who manufactures, sells, or distributes vehicle number plates, tags, or emblems of a design and size similar to the currently issued series of number plates, tags, or emblems authorized by the director of finance, or who attaches to and uses on any vehicle plates, tags, or emblems not furnished in accordance with sections 249-1 to 249-13 or 286-53, or who fraudulently uses such number plates, tags, or emblems upon any vehicle other than the one for which the number plates, tags, or emblems were issued, or who molests or disturbs any vehicle which has been seized pursuant to sections 249-1 to 249-13, or any person who knowingly uses a motor vehicle, the tax upon which is delinquent, upon public highways of this State, or any director of finance who issues a certificate of registration or number plates, tags, or emblems to any person who has not paid the tax required by sections 249-1 to 249-13, or any person who violates any of the provisions of such sections, shall be fined not more than $500.
(b) It shall be unlawful for any person to manufacture, sell, display, permit to be displayed, or possess any reproduction, imitation, or facsimile of a license plate with a similar design, shape, size, and color as the license plates contracted for the director of finance of the city and county of Honolulu pursuant to section 249-9. [RL 1935, pt of §2157; am L 1937, c 214, §1, subs 8; RL 1945, §5712; RL 1955, §130-11; HRS §249-11; am L 1980, c 133, §3; am L 1987, c 317, §1; am L 1994, c 72, §1; am L 2005, c 5, §1]
Case Notes
As the penalty for violating this section is a fine of not more than $500, the offense under this section constitutes a traffic infraction and not a criminal offense; thus, part of judgment that found motorist "guilty" of fraudulent use of vehicle plates vacated and remanded for entry of a replacement judgment in favor of the State that complies with chapter 291D. 107 H. 519 (App.), 115 P.3d 698 (2005).
2023 Hawaii Revised Statutes › Title 14. Taxation › 249. County Vehicular Taxes › 249-12 Standard size license plates.

§249-12 Standard size license plates.
Notwithstanding sections 249-1 to 249-11 each county director of finance may issue standard size license plates in connection with the first registration of a motor vehicle subsequent to September 1, 1956, charging therefor the costs provided in section 249-7 in the case of original registration, and the director of finance of the city and county of Honolulu shall make the necessary contractual arrangements so that the issuance of standard size license plates may be accomplished. [L 1955, JR 23, § §1, 2; RL 1955, §130-11.5; am L Sp 1959 2d, c 1, §9; HRS §249-12; am L 1982, c 237, §4]
2023 Hawaii Revised Statutes › Title 14. Taxation › 249. County Vehicular Taxes › 249-13 Determination of rate.

§249-13 Determination of rate.
(a) The council shall determine the rate and the minimum tax at which all vehicles and motor vehicles in each respective county shall be taxed as provided by section 249-2. In making the determination, the rate and minimum tax on trucks or noncommercial motor vehicles shall be in accordance with subsection (b). The rate and minimum tax shall be established by ordinance, provided that prior to final action thereon a public hearing shall be held on the proposed rate. Public notice of the time and place of the hearing shall be given at least ten days prior to the hearing in the county. After the public hearing the council may fix the rate and the minimum tax at any amount deemed necessary, but the rate and the minimum shall not be higher than that originally proposed when the notice of public hearing was given. Any rate and minimum tax so established shall be effective as of January 1 of the year following the date of enactment of the ordinance.
(b) The rate and minimum tax for a truck or noncommercial motor vehicle shall be the same as provided for a passenger vehicle if:
(1) The truck or noncommercial motor vehicle has a net weight of six thousand five hundred pounds or less; and
(2) The owner submits proof to the director of finance that the truck or noncommercial motor vehicle is not being operated for compensation or commercial purposes.
(c) Any person who submits proof under subsection (b) to the director of finance knowing that it is false shall be guilty of a petty misdemeanor. [L 1966, c 49, §4; HRS §249-13; am L 1978, c 69, §1; am L 1998, c 2, §72]
2023 Hawaii Revised Statutes › Title 14. Taxation › 249. County Vehicular Taxes › 249-14 Bicycle fee.

Note
Part heading amended by L 2017, c 12, §58.
Cross References
Use of highway fund for bikeways, see §264-18.
§249-14 Bicycle fee.
(a) Bicycles having two tandem wheels that are twenty inches or more in diameter are required to be registered and shall be subject to a permanent registration fee of $15, to be paid by the owners thereof to the director of finance.
(b) A low-speed electric bicycle, as defined under title 15 United States Code section 2085, shall be required to be registered, and shall be subject to a permanent registration fee of $30, to be paid by the owners thereof to the director of finance.
(c) An owner of a bicycle having two tandem wheels that are less than twenty inches in diameter is not required to register that bicycle, but may do so to facilitate the return of recovered stolen bicycles by payment of the registration fee. The fee collected shall not be refunded or prorated. Upon receipt of the fee, the director of finance shall number and register each bicycle for which the fee is paid, in the owner's name, and furnish the owner with a metallic tag or decal for each bicycle, which shall be attached to the bicycle. The decal shall be affixed to a bicycle on the upright post attached to the sprocket facing in the forward direction. Upon initial registration by an owner or transferee, the director of finance shall require proof of ownership and require the owner to furnish verification of the serial number and description contained in the proof of ownership and application for registration. The metallic tags or decals shall be in a form as the director of finance shall from time to time prescribe. It shall be the duty of the director of finance of each county to purchase a sufficient number of these tags or decals.
(d) All fees collected under this section shall be deposited into the bikeway fund and shall be expended in the county in which the fees are collected as provided in section 249-17.5. [L 1903, c 54, pt of §1; am L 1905, c 101, pt of §1; am L 1923, c 120, pt of §1; RL 1925, pt of §1308; RL 1935, pt of §2151; RL 1945, pt of §5702; RL 1955, §130-12; am L 1963, c 79, §1; HRS §249-14; am L 1972, c 25, §2 and c 116, §2; am L 1974, c 105, §3; am L 1975, c 187, §2; am L 1978, c 175, §2; am L 1988, c 264, §1; am L 1998, c 188, §2; am L 2016, c 200, §2; am L 2017, c 12, §59; am L 2019, c 208, §3]
2023 Hawaii Revised Statutes › Title 14. Taxation › 249. County Vehicular Taxes › 249-14.1 Number plates for mopeds; registration; fine.

§249-14.1 Number plates for mopeds; registration; fine.
(a) The director of finance shall cause to be produced number plates and tags or emblems for the registration of mopeds operated in the State.
(b) The director of finance shall number and register the moped in the owner's name in a permanent record or book to be kept by the director of finance for this purpose, and shall furnish the owner thereof with a receipt showing upon its face the license number issued for the moped. The registration of mopeds shall occur on a staggered basis as agreed upon by the counties' director of finance. The registration fee shall be $27 per year. The director of finance shall also furnish the owner, upon the original registration of the moped, one plate with the registration number marked thereon. Upon the payment of a registration fee for each year, a tag or emblem bearing a serial number and the month and year of expiration shall be provided to the owner. Transfer of current number plates, tag, or emblem, except as authorized by this chapter, is punishable by a fine of not more than $50 for each offense.
(c) Upon an original registration the director of finance shall fix, and shall charge to the owner, a fee equal to the cost of the number plate and tag or emblem plus the administrative cost of furnishing the plate and tag or emblem and effecting the registration. Upon the issuance of a new series of number plates, the director of finance shall charge the owner a fee equal to the costs of the number plate plus the administrative cost of furnishing the plate. Upon issuing a tag or emblem, the director of finance shall charge the owner a fee of 50 cents. The owner shall securely fasten the number plate on the rear of the moped at a location provided by the manufacturer or in the absence of such a location upon the fender of the moped and in conformance with section 291-31, in such a manner as to prevent the plate from swinging. The number plate shall at all times be displayed entirely unobscured and be kept reasonably clean.
(d) Upon the issuance of the tag or emblem, the owner shall affix the tag or emblem to the top right portion of the rear number plate.
(e) An owner who fails to comply with the registration requirements of this section shall be subject to a fine not to exceed $100 per violation. [L 2016, c 200, §1; am L 2018, c 77, §2]
2023 Hawaii Revised Statutes › Title 14. Taxation › 249. County Vehicular Taxes › 249-14.3 Exemption from fee and tag.

§249-14.3 Exemption from fee and tag.
Any bicycle brought into the State shall be exempt from the payment of fees and display of State of Hawaii bicycle tag for the remaining period for which the taxes or fees have been paid on such bicycle in compliance with the law of the state or country from which it was brought, if the bicycle displays a tag for the current year as required by the law of such state or country. [L 1983, c 272, §1; gen ch 1985; am L 1988, c 264, §2]
2023 Hawaii Revised Statutes › Title 14. Taxation › 249. County Vehicular Taxes › 249-14.5 New bicycles and mopeds.

§249-14.5 New bicycles and mopeds.
All new bicycles and mopeds, otherwise requiring the payment of fees under section 249-14, held in stock for purposes of sale shall be exempt from the fee. At the time of first sale, the dealer selling the new bicycle or moped shall:
(1) Require the buyer to complete a license application form furnished by the director of finance;
(2) Issue a copy of the completed form to the buyer; and
(3) Transmit a copy of the completed form to the director of finance with the required fees that the dealer has collected from the buyer.
Upon receipt of the fee and the completed license application form, the director of finance shall mail a license plate and tag or emblem for mopeds, or tag or decal for bicycles, and certificate of registration to the registered owner. Until the license plate and tag or emblem for mopeds, or tag or decal for bicycles, is received, the bicycle or moped owner shall keep a copy of the completed application form upon the owner's person when riding the bicycle or moped on a public street. [L 1974, c 105, pt of §2; am L 1978, c 175, §3; gen ch 1985; am L 1988, c 264, §3; am L 2016, c 200, §3; am L 2017, c 12, §60]
2023 Hawaii Revised Statutes › Title 14. Taxation › 249. County Vehicular Taxes › 249-14.6 Violations; penalty.

§249-14.6 Violations; penalty.
Any seller who violates the provisions of section 249-14.2 or 249-14.5 may be fined not exceeding $500. [L 1974, c 105, pt of §2; am L 1998, c 188, §3]
2023 Hawaii Revised Statutes › Title 14. Taxation › 249. County Vehicular Taxes › 249-15 Seizure and sale.

§249-15 Seizure and sale.
The directors of finance, any person authoritatively acting on behalf of the director of finance, or any member of a police force of the several counties of the State may seize any bicycle or moped liable for the payment of the required fees or which has no tag or decal affixed as required by section 249-14 for bicycles, or license plate and tag or emblem affixed as required by section 249-14.1 for mopeds, and may hold the bicycle or moped for a period of ten days, during which time it shall be subject to redemption by its owner on payment of the fee due and a penalty of $25. All bicycles and mopeds not so redeemed shall be sold by the county chief of police or director of finance or their authorized representative, at public auction after first giving five days public notice of the time and place of sale in the county where the sale is to be held. Sale shall be made for the best price obtainable, which amount shall be forthwith paid over to the director of finance, accompanied by a statement containing a description of the bicycles or mopeds, their serial number, makes, and any other marks of identification. The director of finance, after deducting from the amount so received the amount of the fee and penalty due and costs of giving public notice, shall pay any surplus to the previous registered owners of the bicycles or mopeds. If at the expiration of ninety days the previous registered owners remain unknown, the surplus shall be paid into the treasury of the county, as a government realization, and all claims to the sums shall be forever barred. [L 1905, c 101, pt of §1; am L 1923, c 120, pt of §1; RL 1925, pt of §1308; RL 1935, pt of §2151; RL 1945, pt of §5702; RL 1955, §130-13; HRS §249-15; am L 1974, c 90, §1; am L 1978, c 175, §4; gen ch 1985; am L 1988, c 264, §4; am L 1998, c 2, §73; am L 2016, c 200, §4]
2023 Hawaii Revised Statutes › Title 14. Taxation › 249. County Vehicular Taxes › 249-16 Duplicate bicycle tag; duplicate moped license plate and tag; and duplicate certificates of registration.

§249-16 Duplicate bicycle tag; duplicate moped license plate and tag; and duplicate certificates of registration.
In the event that a bicycle tag or certificate of registration furnished under section 249-14 or 249-14.2 or moped license plate, tag, or certificate of registration furnished under section 249-14.1 is lost, stolen, or mutilated, or becomes illegible, the person to whom it was furnished may obtain a duplicate thereof by presenting to the county director of finance the number and registration of the bicycle or moped involved. There shall be a charge of $2 for the duplicate tag, a fee as determined by the county director of finance for the duplicate license plate, and $5 for the duplicate certificate of registration. [L 1953, c 8, §1; RL 1955, §130-14; HRS §249-16; am L 1978, c 175, §5; gen ch 1985; am L 1988, c 264, §5; am L 1998, c 188, §4; am L 2016, c 200, §5]
2023 Hawaii Revised Statutes › Title 14. Taxation › 249. County Vehicular Taxes › 249-17 False tag, license plate, bicycle or moped, penalty.

§249-17 False tag, license plate, bicycle or moped, penalty.
Any person who uses a tag, or license plate, not furnished in accordance with section 249-14 or section 249-14.1, or who counterfeits any such tag, or license plate, or who fraudulently removes such a tag, or license plate, from any bicycle or moped, shall be fined not more than $500. [L 1896, c 51, pt of §13; RL 1925, § §1310, 1313; RL 1935, §2156; am L 1941, c 268, §20; RL 1945, §5703; RL 1955, §130-15; HRS §249-17; am L 1978, c 175, §6; am L 1988, c 264, §6; am L 2016, c 200, §6]
2023 Hawaii Revised Statutes › Title 14. Taxation › 249. County Vehicular Taxes › 249-17.5 Bikeway fund; established.

§249-17.5 Bikeway fund; established.
All fees collected under sections 249-14 and 249-14.5 shall be deposited in a fund to be known as the "bikeway fund" and shall be expended in the county in which the fees are collected for the following purposes:
(1) For acquisition, design, construction, improvement, repair, and maintenance of bikeways, including the installation and repair of storm drains and bridges;
(2) For installation, maintenance, and repair of bikeway lights and power, including replacement of old bikeway lights;
(3) For purposes and functions connected with traffic control and preservation of safety upon bikeways;
(4) For payment of interest on and redemption of bonds issued to finance bikeway construction and improvements; and
(5) For the promotion of bicycling transportation and recreation. [L 1974, c 105, pt of §2; am L 1984, c 273, §2; am L 1988, c 264, §7]
2023 Hawaii Revised Statutes › Title 14. Taxation › 249. County Vehicular Taxes › 249-18 Highway fund.

§249-18 Highway fund.
All taxes collected under this chapter, except those collected pursuant to sections 249-14 and 249-14.5, shall be deposited in a fund to be known as the "highway fund" and shall be expended in the county in which the taxes are collected for the following purposes:
(1) For acquisition, designing, construction, improvement, repair, and maintenance of public roads and highways, including without restriction of the foregoing purposes, costs of new land therefor, of permanent storm drains or new bridges, as well as repairs or additions to storm drains or bridges;
(2) For installation, maintenance, and repair of street lights and power, and other charges for street lighting purposes, including replacement of old street lights, on county maintained public roads and highways;
(3) For purposes and functions connected with traffic control and preservation of safety upon the public highways and streets;
(4) For payment of interest on and redemption of bonds issued to finance highway and street construction and improvements;
(5) In the case of the city and county of Honolulu, for appropriation for the police department up to the sum of $500,000. No expenditures shall be made out of this fund which will jeopardize federal aid for highway construction;
(6) For purposes and functions connected with mass transit; and
(7) For the acquisition, design, construction, improvement, repair, and maintenance of bikeways. [L 1917, c 131, §1; RL 1925, §1309; am L 1925, c 180, §2; am L 1927, c 33, §1; am L 1929, c 195, §1; am L 1932 2d, c 61, §1; RL 1935, §2158; RL 1945, §5713; am L 1945, c 83, §1; am L 1953, c 45, §1; am L 1955, c 183, §1; RL 1955, §130-16; am L 1957, c 286, §1; am L 1959, c 179, §1; HRS §249-18; am L 1970, c 196, §1; am L 1972, c 25, §3; am L 1974, c 105, §4; am L 1977, c 68, §3]
Cross References
Use of highway fund for bikeways, see §264-18.
2023 Hawaii Revised Statutes › Title 14. Taxation › 249. County Vehicular Taxes › 249-31.5 Exemptions from registration fees for certain vehicles; disabled veterans.

§249-31.5 Exemptions from registration fees for certain vehicles; disabled veterans.
(a) A disabled veteran who:
(1) Is a resident of Hawaii;
(2) Has been other than dishonorably discharged from the United States uniformed armed forces; and
(3) Is determined by the United States Department of Veterans Affairs or its predecessor to have a service-connected one hundred per cent disability rating for compensation or a service-connected disability rating of one hundred per cent,
shall be exempt from payment of all annual vehicle registration fees as required by section 249-31; provided that this exemption shall not extend to any vehicle used for commercial purposes or to more than one vehicle owned by the disabled veteran.
(b) The director of the office of veterans' services, in consultation with the policy advisory board on [veterans'] services, shall submit a report to the legislature and the department of taxation no later than twenty days prior to the convening of each regular session providing the legislature and the department of taxation with the total number of disabled veterans who qualify under this section for the exemption from annual vehicle registration fees. [L 2015, c 128, §1; am L 2019, c 188, §1]
2023 Hawaii Revised Statutes › Title 14. Taxation › 249. County Vehicular Taxes › 249-34 Delinquent penalties; seizure and sale for tax and fee.

§249-34 Delinquent penalties; seizure and sale for tax and fee.
Any tax or fee imposed under sections 249-31 and 249-33 for any year and not paid when due shall be subject to the penalties provided in section 249-10. [L 1978, c 159, §4; am L 1981, c 50, §4]
2023 Hawaii Revised Statutes › Title 14. Taxation › 249. County Vehicular Taxes › 249-35 Electric foot scooters; registration.

§249-35 Electric foot scooters; registration.
An electric foot scooter shall be required to be registered, and shall be subject to a permanent registration fee of $30, to be paid by the owners thereof to the director of finance to be deposited into the bikeway fund under section 249-17.5, Hawaii Revised Statutes. [L 2021, c 174, §1]
Cross References
Electric foot scooters, see §291C-139.