reglab/statecodes huggingface dataset:
2023 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]
2023 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.
2023 Hawaii Revised Statutes › Title 14. Taxation › 241. Taxation of Banks and Other Financial Corporations › 241-2 Imposition of tax on national banking associations; construction; exemption from other taxes, except real property tax.

§241-2 Imposition of tax on national banking associations; construction; exemption from other taxes, except real property tax.
(a) Every national banking association located or doing business in the State shall annually pay a franchise tax according to, or measured by, its net income, to be computed as provided in section 241-4, at the rate there prescribed. The State is hereby adhering to the prescriptions of section 5219, Revised Statutes of the United States, as amended (12 U.S.C. 548), or other similar law.
(b) Nothing in this chapter shall be construed to:
(1) Exclude the application of other taxes imposed by the State or any political division thereof on national banking associations or their activities, property, income, shares, or dividends when those taxes may be imposed in addition to those authorized by section 5219, Revised Statutes of the United States, as amended (12 U.S.C. 548), or other similar law;
(2) Exempt the real property of national banking associations from taxation to the same extent, according to its value, as other real property is taxed; or
(3) Preclude the inclusion of the dividends from national banking associations in the income of individuals taxable under chapter 235 to the same extent as are included dividends from domestic corporations.
(c) If the tax imposed by this chapter at the rate provided in section 241-4 is, for any year, higher than is authorized by law, then in such event the rate of the tax imposed by this chapter shall, for national banking associations only, be reduced for that year to such per cent (to be computed to the nearest hundredth of one per cent) as will cause the amount of the tax imposed on national banking associations under this chapter not to exceed the authorized amount. [L Sp 1957, c 1, pt of §10(a); Supp, §127-2; HRS §241-2; am L 1968, c 7, §3; am L 1992, c 106, §12; am L 2019, c 111, §7]
2023 Hawaii Revised Statutes › Title 14. Taxation › 241. Taxation of Banks and Other Financial Corporations › 241-3 Imposition of tax on other banks, building and loan associations, financial services loan companies, financial corporations, small business investment companies, trust companies, mortgage loan companies, financial holding companies, development companies, and subsidiaries.

§241-3 Imposition of tax on other banks, building and loan associations, financial services loan companies, financial corporations, small business investment companies, trust companies, mortgage loan companies, financial holding companies, development companies, and subsidiaries.
Every bank, other than a national banking association, every building and loan association, every financial services loan company, financial corporation, small business investment company, trust company, mortgage loan company, financial holding company, development company, and subsidiary located or doing business in the State, shall annually pay a franchise tax measured as, and at the rate, provided in section 241-4. [L Sp 1957, c 1, pt of §10(a); am L 1965, c 224, §6; Supp, §127-3; HRS §241-3; am L 1976, c 203, §3(2); am L 1982, c 92, §3(2); am L 1989, c 266, §3; am L 1992, c 106, §13]
2023 Hawaii Revised Statutes › Title 14. Taxation › 241. Taxation of Banks and Other Financial Corporations › 241-4 Measure and rate of tax.

§241-4 Measure and rate of tax.
(a) The measure of the tax imposed by this chapter is the entire net income from all sources for the preceding calendar year, or in the case of a taxpayer operating on a fiscal year basis, for the preceding fiscal year. The tax shall be at the rate of seven and ninety-two one hundredths per cent of the entire net income from all sources.
(b) The "entire net income from all sources" shall be determined in the same manner as the "taxable income" of a corporation, as provided by chapter 235, with the following changes and adjustments:
(1) There is included in gross income interest received upon the obligations of the United States or its possessions, or upon securities issued under the authority of an act of Congress, or upon state, territorial, municipal, county, or other bonds or securities whether or not the income from such obligations, bonds, or securities, is tax free. Section 235-7(a)(1), (5), and (6) does not apply.
(2) Deductions connected with income which by this chapter are required to be included in the computation of net income shall be allowed, but deductions connected with income which by this chapter are not to be included in the computation of net income shall not be allowed. Section 235-7(e)(1) does not apply.
(3) Debts ascertained to be worthless and charged off on the books of the taxpayer within the income year may be deducted, or in the discretion of the department of taxation may be treated as a reasonable addition to a reserve for bad debts; provided that when satisfied that a debt is recoverable only in part, the department may allow the debt to be charged off in part.
(4) In the case of any life insurance company (as defined by the Internal Revenue Code), which is determined to be a financial corporation as defined by this chapter, sections 801, 811, and 812 of the Internal Revenue Code do not apply. The total of the deductions allowed by sections 807 and 810 of the Internal Revenue Code shall not exceed the amount of the required interest, as defined by section 807 of the Internal Revenue Code.
(5) Section 582 (with respect to bonds, etc., losses and gains of financial institutions) of the Internal Revenue Code shall be operative for the purposes of this chapter. [L Sp 1957, c 1, pt of §10(a); am L Sp 1959 2d, c 1, §16; am L 1965, c 155, §21; Supp, §127-4; HRS §241-4; am L 1975, c 52, §1; am L 1978, c 173, §3; am L 1979, c 62, §3; am L 1985, c 19, §3; am L 1987, c 39, §6; am L 1988, c 69, §2; am L 1992, c 106, §14; am L 1995, c 85, §1]
2023 Hawaii Revised Statutes › Title 14. Taxation › 241. Taxation of Banks and Other Financial Corporations › 241-4.3 Alternative tax. Section 1201 (with respect to alternative tax for corporations) of the Internal Revenue Code shall be operative for the purposes of this chapter and shall be applied as set forth in this section. If for any taxable year a bank, building and loan association, development company, financial corporation, financial services loan company, small business investment company, mortgage loan company, financial holding company, or trust company has a net capital gain, then, in lieu of the tax imposed by section 241-4, there is hereby imposed a tax (if such tax is less than the tax imposed under section 241-4) which shall consist of the sum of: (1) A tax computed on the taxable income reduced by the amount of the net capital gain, at the rates and in the manner as if this section had not been enacted; plus (2) Four per cent of the net capital gain for the taxable year. [L 1992, c 106, §9]

§241-4.3
Alternative tax.
Section 1201 (with respect to alternative tax for corporations) of the Internal Revenue Code shall be operative for the purposes of this chapter and shall be applied as set forth in this section. If for any taxable year a bank, building and loan association, development company, financial corporation, financial services loan company, small business investment company, mortgage loan company, financial holding company, or trust company has a net capital gain, then, in lieu of the tax imposed by section 241-4, there is hereby imposed a tax (if such tax is less than the tax imposed under section 241-4) which shall consist of the sum of:
(1) A tax computed on the taxable income reduced by the amount of the net capital gain, at the rates and in the manner as if this section had not been enacted; plus
(2) Four per cent of the net capital gain for the taxable year. [L 1992, c 106, §9]
2023 Hawaii Revised Statutes › Title 14. Taxation › 241. Taxation of Banks and Other Financial Corporations › 241-4.4 Capital infrastructure tax credit.

§241-4.4 Capital infrastructure tax credit.
The capital infrastructure tax credit established by section 235-17.5 shall be operative for this chapter for taxable years beginning after December 31, 2013. [L 2014, c 200, §3]
Note
Section 235-17.5 referred to in text is repealed.
2023 Hawaii Revised Statutes › Title 14. Taxation › 241. Taxation of Banks and Other Financial Corporations › 241-4.5 Capital goods excise tax credit.

§241-4.5 Capital goods excise tax credit.
The capital goods excise tax credit provided under section 235-110.7 shall be operative for this chapter after December 31, 1987; provided that the capital goods excise tax credit shall be inoperative after December 31, 2008, and before January 1, 2010. [L 1987, c 239, §8; am L 2009, c 178, §5]
2023 Hawaii Revised Statutes › Title 14. Taxation › 241. Taxation of Banks and Other Financial Corporations › 241-4.6 Renewable energy technologies; income tax credit.

§241-4.6 Renewable energy technologies; income tax credit.
The renewable energy technologies income tax credit provided under section 235-12.5 shall be operative for this chapter for taxable years beginning after December 31, 2002; provided that the system was installed after June 30, 2003. [L 1991, c 99, §2; am L 2004, c 97, §2]
2023 Hawaii Revised Statutes › Title 14. Taxation › 241. Taxation of Banks and Other Financial Corporations › 241-4.7 Low-income housing; income tax credit.

§241-4.7 Low-income housing; income tax credit.
The low-income housing tax credit provided under section 235-110.8 shall be operative for this chapter. [L 1992, c 145, §2]
2023 Hawaii Revised Statutes › Title 14. Taxation › 241. Taxation of Banks and Other Financial Corporations › 241-4.8 High technology business investment tax credit.

§241-4.8 High technology business investment tax credit.
The high technology business investment tax credit provided under section 235-110.9 shall be operative for this chapter on July 1, 1999. [L 1999, c 178, §26; am L 2009, c 178, §6; am L 2017, c 3, §2]
Note
Effect of L 2017, c 3 on tax credits. L 2017, c 3, §8.
2023 Hawaii Revised Statutes › Title 14. Taxation › 241. Taxation of Banks and Other Financial Corporations › 241-5 Returns; payment of tax.

§241-5 Returns; payment of tax.
Returns made on the basis of the calendar year shall be made and filed, and the tax imposed by this chapter shall be paid, on or before April 20 following the close of the calendar year. Returns made on the basis of a fiscal year shall be made and filed, and in such case the tax imposed by this chapter shall be paid, on or before the twentieth day of the fourth month following the close of the fiscal year.
A taxpayer may elect to pay the tax in four equal installments, in which case the first installment shall be paid on the date prescribed for the payment of the tax, the second installment shall be paid on the twentieth day of the second month, the third installment on the twentieth day of the fifth month, and the fourth installment on the twentieth day of the eighth month after such date. Notwithstanding the preceding, if the total tax liability under this chapter for the taxable year exceeds $100,000, the taxes so levied shall be payable in twelve equal installments, in which case the first installment shall be paid on or before the tenth day of the first month following the close of the taxable year, and the remaining installments shall be paid on or before the tenth day of each calendar month after such date. If any installment is not paid on or before the date fixed for its payment, the department, at its election, may cause the balance of the tax unpaid to become payable upon not less than ten days' notice and demand, and this amount shall be paid upon the date so fixed in the notice and demand from the department. The department shall prescribe the forms in which returns shall be made.
The provisions of chapter 235 regarding the limitation period for assessment and refunds shall run from the filing of the return for the taxable year, or the due date prescribed for the filing of the return, whichever is later. [L Sp 1957, c 1, pt of §10(a); Supp, §127-5; HRS §241-5; am L 1992, c 38, §3]
2023 Hawaii Revised Statutes › Title 14. Taxation › 241. Taxation of Banks and Other Financial Corporations › 241-6 Chapter 235 applicable.

§241-6 Chapter 235 applicable.
All of the provisions of chapter 235 not inconsistent with this chapter, and which may be appropriately applied to the taxes, persons, circumstances, and situations involved in this chapter, including without prejudice to the generality of the foregoing, sections 235-92, 235-98, 235-99, and 235-101 to 235-118, shall be applicable to the taxes imposed by this chapter, and to the assessment and collection thereof. Any tax refund payable under section 235-110, hereby made applicable to the taxes imposed by this chapter, shall be made in the manner provided in section 231-23(c).
The filing of a consolidated return under section 235-92 applies only to a bank, building and loan association, financial services loan company, financial corporation, small business investment company, development company, mortgage loan companies, trust company, or financial holding company, and their subsidiaries as defined in section 241-1. [L Sp 1957, c 1, pt of §10(a); am L 1963, c 45, §9; Supp, §127-6; HRS §241-6; am L 1986, c 339, §19; am L 1992, c 106, §15]
2023 Hawaii Revised Statutes › Title 14. Taxation › 241. Taxation of Banks and Other Financial Corporations › 241-7 Disposition of funds.

§241-7 Disposition of funds.
From the revenues collected under this chapter each fiscal year, the sum representing the first $2,000,000 of such revenues shall be deposited with the director of finance to the credit of the compliance resolution fund as established pursuant to section 26-9(o) before tax credits are realized. Any revenues collected under this chapter in excess of $2,000,000 at the close of any fiscal year shall be deposited into the general fund. [L Sp 1957, c 1, pt of §10(a); Supp, §127-7; HRS §241-7; am L 1999, c 182, §1; am L 2001, c 28, §1; am L 2022, c 72, §2]
Note
The 2022 amendment applies to taxable years beginning after December 31, 2021. L 2022, c 72, §4.
2023 Hawaii Revised Statutes › Title 14. Taxation › 243. Fuel Tax Law › 243-2 Distributors to register and be licensed.

§243-2 Distributors to register and be licensed.
(a) Every distributor, and any person before becoming a distributor, shall register as such with the department of taxation on forms to be prescribed, prepared, and furnished by the department and the department shall issue to such distributor a license which shall be valid until revoked by the department as hereinafter provided.
(b) Any license issued under this chapter shall not be assignable and shall be conspicuously displayed on the licensed premises of the licensee. Whenever a license is defaced, destroyed, or lost, or the licensed premises are relocated, the department may issue a duplicate license to the licensee upon the payment of a fee of 50 cents.
(c) The department may suspend or revoke any license issued under this chapter whenever the department finds that the licensee has failed to comply with this chapter or any rule adopted under this chapter, or for any other good cause. Good cause includes but is not limited to instances where an applicant or licensee has:
(1) Submitted a false or fraudulent application or provided a false statement in an application;
(2) Possessed or displayed a false or fraudulent license;
(3) Failed to comply with, violated, or been convicted of violating any county, state, or federal law directly pertaining to the sale, importation, acquisition, possession, distribution, transportation, or smuggling of fuel, including petroleum products and alternative fuels; or
(4) Failed to maintain complete and accurate records when and if required to be kept.
Upon suspending or revoking any license, the department may request that the licensee surrender the license or any duplicate issued to or printed by the licensee, and the licensee shall surrender the license or duplicate promptly to the department as requested.
(d) When the department suspends or revokes a license, the department shall immediately notify the licensee and afford the licensee a hearing, if requested; provided that a hearing has not already been afforded. The department shall provide no less than thirty days' notice to the licensee of a hearing afforded under this subsection. After the hearing, the department shall:
(1) Rescind its order of suspension;
(2) Continue the suspension;
(3) Revoke the license; or
(4) Rescind its order of revocation. [L 1932 1st, c 19, §3; RL 1935, §2012; am L Sp 1941, c 26, pt of §1; RL 1945, §5403; RL 1955, §123-2; am L Sp 1959 2d, c 1, §16; HRS §243-2; am L 2021, c 116, §2]
2023 Hawaii Revised Statutes › Title 14. Taxation › 243. Fuel Tax Law › 243-5 County fuel tax.

§243-5 County fuel tax.
The amount of the "county of Hawaii fuel tax", "city and county of Honolulu fuel tax", "county of Maui fuel tax", and "county of Kauai fuel tax", respectively, shall be determined by resolution of the county or the city council of each county adopted in the manner provided by law relating to resolutions involving the expenditure of public money. The amount fixed by the resolution may be, per gallon, one or more cents or a fraction of a cent or both, or it may be zero. The amount fixed for alternative fuels may be proportional to the energy contents of the fuels, as determined by their lower heating values, times one-half. No resolution shall be adopted until the county or the city council shall conduct a public hearing on the amount of tax proposed. Public notice of the hearing shall be given in the county at least twice within a period of thirty days immediately preceding the date of hearing. If the resolution is adopted, it shall take effect on the first day of the second month following the date of adoption of the resolution. The county or the city council shall notify the department of taxation of any county fuel tax changes within ten days after the resolution is adopted.
Until and unless otherwise provided by resolution adopted as above provided, the amount of the "county of Hawaii fuel tax" shall be zero, the amount of the "city and county of Honolulu fuel tax" shall be 2-1/2 cents per gallon, the amount of the "county of Maui fuel tax" shall be 2 cents per gallon, and the amount of the "county of Kauai fuel tax" shall be 2 cents per gallon. [L 1955, c 250, §3; RL 1955, §123-3.1; HRS §243-5; am L 1991, c 197, §1; am L 1998, c 2, §67; am L 2001, c 143, §4]
2023 Hawaii Revised Statutes › Title 14. Taxation › 243. Fuel Tax Law › 243-7 Tax not applicable, when.

§243-7 Tax not applicable, when.
(a) This chapter requiring the payment of license fees shall not be held or construed to apply to fuel imported into the State in interstate or foreign commerce while and so long as such fuel is beyond the taxing power of the State, nor to any such fuel exported or sold to the government of the United States or any department thereof for official use of the government, nor to any fuel exported or sold to another licensed distributor; but every distributor shall be required to report such imports, exports, and sales as provided by this chapter and in such detail as the department of taxation shall require.
(b) This chapter shall not apply to the sale of liquid fuel sold or used in the State for ultimate use by an intra-county ferry service that serves a county with a population of less than five hundred thousand residents and that includes at least three islands inhabited by permanent residents. [L 1932 1st, c 19, §10; RL 1935, §2019; am L Sp 1941, c 26, pt of §1; RL 1945, §5405; am L 1951, c 136, §2; RL 1955, §123-4; am L Sp 1959 2d, c 1, §16; HRS §243-7; am L 2008, c 57, §3]
Case Notes
Applied to airlines. 36 H. 170 (1942).
2023 Hawaii Revised Statutes › Title 14. Taxation › 243. Fuel Tax Law › 243-9 Distributors, etc., to keep records.

§243-9 Distributors, etc., to keep records.
Every distributor shall keep in the State and preserve for five years a record in such form as the department of taxation shall prescribe, showing separately for each county and for the islands of Lanai and Molokai, within which or whereon fuel is sold or used during each month of the calendar year, the following:
(1) The total number of gallons of fuel refined, manufactured, produced, or compounded by the distributor and sold or used by the distributor, and if for ultimate use in another county or on either island, the name of that county or island;
(2) The total number of gallons of such fuel imported by the distributor, or acquired by the distributor from persons not licensed distributors, and sold or used by the distributor, and if for ultimate use in another county or on either island, the name of that county or island; and
(3) The total number of gallons of such fuel sold to the United States or any department or agency thereof or to any other person or entity, or used in any manner, the effect of which sale or use is to exempt the fuel so sold or used from the imposition of the tax provided for by this chapter.
The record shall show such other data and figures relevant to the enforcement and administration of this chapter as the department may require. [L 1932 1st, c 19, §6; RL 1935, §2015; am L Sp 1941, c 26, pt of §1; RL 1945, §5408; am L 1947, c 196, §3; am L 1949, c 373, §2; am L 1953, c 20, §6; RL 1955, §123-6; am L Sp 1959 2d, c 1, §16; am L 1963, c 45, §6; HRS §243-9; gen ch 1985]
Case Notes
Cited: 36 H. 170, 175 (1942).
2023 Hawaii Revised Statutes › Title 14. Taxation › 243. Fuel Tax Law › 243-11 Failure to make and file statements and making false statement unlawful.

§243-11 Failure to make and file statements and making false statement unlawful.
It shall be unlawful for any distributor, or any other person, to fail, neglect, or refuse to make and file any statement required by this chapter in the manner or within the time therein provided or to make any such statement which is false in any particular. [L 1932 1st, c 19, §8; RL 1935, §2017; am L Sp 1941, c 26, pt of §1; RL 1945, §5410; RL 1955, §123-8; HRS §243-11]
2023 Hawaii Revised Statutes › Title 14. Taxation › 243. Fuel Tax Law › 243-12 Procedure upon failure to file statement; penalties.

§243-12 Procedure upon failure to file statement; penalties.
If any distributor or other person fails, neglects, or refuses to file any statement or report as herein provided, the director of taxation, immediately after the required time for such filing has expired, may proceed to inform oneself as best the director may regarding the matters and things required to be set forth in such statement and from such information as the director is able to obtain shall:
(1) Make a statement showing such matters and things; and
(2) Determine and fix the amount of license tax due from the distributor or other person for such month, and proceed to collect the amount of the license tax with penalties and interest added thereto pursuant to section 231-39.
Upon request of the director, the attorney general (or the attorney general's deputies, including the county attorneys and public prosecutor) shall commence and prosecute to final determination in any court of competent jurisdiction an action at law to collect any tax herein imposed which is delinquent and all penalties and interest accrued, or any other appropriate action at law or otherwise to enforce this chapter. [L 1932 1st, c 19, §9; RL 1935, §2018; am L Sp 1941, c 26, pt of §1; RL 1945, §5411; am L 1953, c 125, pt of §9; RL 1955, §123-9; am L Sp 1959 2d, c 1, §16; HRS §243-12; gen ch 1985]
2023 Hawaii Revised Statutes › Title 14. Taxation › 243. Fuel Tax Law › 243-13 Director empowered to make examinations, penalty, etc.

§243-13 Director empowered to make examinations, penalty, etc.
The director of taxation and the director's authorized assistants may subpoena witnesses, compel the production of books, papers, and other records, administer oaths, examine books and records, and hear and take such evidence in relation to any matters within the director's jurisdiction, and upon which it is necessary or proper that the director be informed, under this chapter, as in the director's discretion the director may deem proper. The circuit courts shall have power, upon request of the director or any such assistant, to enforce by proper contempt proceedings the attendance of witnesses and the giving of testimony by them, and the production of books, papers, and records. False swearing under oath as to any material fact at any hearing held under this section shall be subject to chapter 710, part V. If the examination discloses that any reports of distributors or other persons theretofore filed with the director by the distributors or other persons, pursuant to the requirements of this chapter, have shown incorrectly the number of gallons of fuel sold or used, or the tax accruing thereon, so that any additional license taxes are due and payable under this chapter, the director shall proceed to collect such unpaid license taxes. [L 1932 1st, c 19, §11; RL 1935, §2020; am L Sp 1941, c 26, pt of §1; RL 1945, §5212; RL 1955, §123-10; am L Sp 1959 2d, c 1, §16; HRS §243-13; gen ch 1985; am L 1991, c 55, §3]
2023 Hawaii Revised Statutes › Title 14. Taxation › 243. Fuel Tax Law › 243-14.5 Appeals.

§243-14.5 Appeals.
Any person aggrieved by any assessment of the tax imposed by this chapter may appeal from the assessment in the manner and within the time and in all other respects as provided in the case of income tax appeals by section 235-114. The hearing and disposition of the appeal, including the distribution of costs shall be as provided in chapter 232. [L 1992, c 147, §1; am L 2000, c 199, §6; am L 2004, c 123, §6]
2023 Hawaii Revised Statutes › Title 14. Taxation › 243. Fuel Tax Law › 243-16 Rules and regulations.

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

§243-17 Chapter 235 and chapter 237 applicable.
All of the provisions of chapters 235 and 237 not inconsistent with this chapter and that may appropriately be applied to the taxes, persons, circumstances, and situations involved in this chapter, including (without prejudice to the generality of the foregoing) provisions as to penalties and interest, and provisions granting administrative powers to the director of taxation, and provisions for the assessment, levy, and collection of taxes, shall be applicable to the taxes imposed by this chapter, and to the assessment, levy, and collection thereof. [L 2021, c 116, §1]
2023 Hawaii Revised Statutes › Title 14. Taxation › 244D. Liquor Tax Law › 244D-3 Cooperation between department and liquor commission.

§244D-3 Cooperation between department and liquor commission.
The department of taxation and the liquor commission, if the commission exercises its authority under this chapter, shall cooperate in the enforcement of this chapter.
The department shall notify the proper liquor commission of the name and address of every permittee whose permit has been revoked, and any license issued to the permittee under the liquor law thereupon shall be deemed forfeited.
The department may notify the proper liquor commission of the name and address of every person who has failed to file any return required, or to pay any tax prescribed, or to secure a permit, or to perform any other duty or act imposed under this chapter, and the proper liquor commission shall thereupon suspend any license that may have been issued to any person under the liquor law until the time the person complies with this chapter. [L Sp 1984 1st, c 1, pt of §2; am L 1986, c 344, §3; am L 2022, c 76, §1]
2023 Hawaii Revised Statutes › Title 14. Taxation › 244D. Liquor Tax Law › 244D-4 Tax; limitations.

§244D-4 Tax; limitations.
(a) Every person who sells or uses any liquor in the State not taxable under this chapter, in respect of the transaction by which the person or the person's vendor acquired the liquor, shall pay a gallonage tax that is hereby imposed at the following rates for the various liquor categories defined in section 244D-1:
On July 1, 1998, and thereafter, the tax rate shall be:
(1) $5.98 per wine gallon on distilled spirits;
(2) $2.12 per wine gallon on sparkling wine;
(3) $1.38 per wine gallon on still wine;
(4) $0.85 per wine gallon on cooler beverages;
(5) $0.93 per wine gallon on beer other than draft beer; and
(6) $0.54 per wine gallon on draft beer;
and at a proportionate rate for any other quantity so sold or used.
(b) The tax levied pursuant to subsection (a) shall be paid only once upon the same liquor; provided further that the tax shall not apply to:
(1) Liquor held for sale by a permittee but not yet sold;
(2) Liquor sold by one permittee to another permittee;
(3) Liquor which under the Constitution and laws of the United States cannot be legally subjected to the tax imposed by this chapter so long as and to the extent to which the State is without power to impose the tax;
(4) Liquor sold for sacramental purposes or the use of liquor for sacramental purposes, or any liquor imported pursuant to section 281-33;
(5) Alcohol sold pursuant to section 281-37 to a person holding a purchase permit or prescription therefor, or any sale or use of alcohol, so purchased, for other than beverage purposes. [L Sp 1984 1st, c 1, pt of §2; gen ch 1985; am L 1986, c 344, §4; am L 1988, c 335, §1; am L 1989, c 149, §1; am L 1994, c 89, §1; am L 1997, c 20, §3; am L 2021, c 117, §23]
2023 Hawaii Revised Statutes › Title 14. Taxation › 244D. Liquor Tax Law › 244D-4.3 Exemption for sales of liquor shipped out of the State. (a) There shall be exempted from, and excluded from the measure of, the taxes imposed by this chapter all of the value or gross proceeds arising from the manufacture, production, or sale of liquor shipped by the manufacturer, producer, or seller to a point outside the State where the liquor is resold or otherwise consumed or used outside the State. (b) For the purposes of this section, the manufacturer, producer, or seller shall take from the purchaser, a certificate, in such form as the department shall prescribe, certifying that the liquor purchased is to be resold or otherwise consumed or used outside the State. Any purchaser who shall furnish such a certificate shall be obligated to pay to the seller, upon demand, if the liquor purchased is not resold or otherwise consumed or used outside the State, the amount of the additional tax which by reason thereof is imposed upon the seller. [L 1997, c 20, §2]

§244D-4.3
Exemption for sales of liquor shipped out of the State.
(a) There shall be exempted from, and excluded from the measure of, the taxes imposed by this chapter all of the value or gross proceeds arising from the manufacture, production, or sale of liquor shipped by the manufacturer, producer, or seller to a point outside the State where the liquor is resold or otherwise consumed or used outside the State.
(b) For the purposes of this section, the manufacturer, producer, or seller shall take from the purchaser, a certificate, in such form as the department shall prescribe, certifying that the liquor purchased is to be resold or otherwise consumed or used outside the State. Any purchaser who shall furnish such a certificate shall be obligated to pay to the seller, upon demand, if the liquor purchased is not resold or otherwise consumed or used outside the State, the amount of the additional tax which by reason thereof is imposed upon the seller. [L 1997, c 20, §2]
2023 Hawaii Revised Statutes › Title 14. Taxation › 244D. Liquor Tax Law › 244D-6 Return, form, contents.

§244D-6 Return, form, contents.
Every taxpayer shall, on or before the twentieth day of each month, file with the department a return showing all sales of liquor by gallonage and dollar volume in each liquor category defined in section 244D-1 and taxed under section 244D-4(a) made by the taxpayer during the preceding month, showing separately the amount of the nontaxable sales, and the amount of the taxable sales, and the tax payable thereon. The form and manner of the return shall be prescribed by the department and shall contain any information the department may deem necessary for the proper administration of this chapter. [L Sp 1984 1st, c 1, pt of §2; gen ch 1985; am L 1986, c 344, §6; am L 1989, c 149, §1; am L 2010, c 22, §5; am L 2021, c 117, §24]
2023 Hawaii Revised Statutes › Title 14. Taxation › 244D. Liquor Tax Law › 244D-7 Payment of tax; penalties.

§244D-7 Payment of tax; penalties.
At the time of the filing of the return required under section 244D-6 and within the time prescribed therefor, each taxpayer shall pay to the department of taxation the tax imposed by this chapter, required to be shown by the return.
Penalties and interest shall be added to and become a part of the tax, when and as provided by section 231-39. [L Sp 1984 1st, c 1, pt of §2]
2023 Hawaii Revised Statutes › Title 14. Taxation › 244D. Liquor Tax Law › 244D-8 Determination of tax, additional assessments, credit, and refunds.

§244D-8 Determination of tax, additional assessments, credit, and refunds.
(a) As soon as practicable after each return has been filed, the department of taxation shall cause it to be examined and shall compute and determine the amount of the tax payable thereon.
(b) If it should appear upon such examination or thereafter within five years after the filing of the return, or at any time if no return has been filed, as a result of such examination or as a result of any examination of the records of the taxpayer or of any other inquiry or investigation, that the correct amount of the tax is greater than that shown on the return, or that any tax imposed by the chapter has not been paid, an assessment of such tax may be made in the manner provided in section 235-108(b). The amount of the tax for the period covered by the assessment shall not be reduced below the amount determined by an assessment so made, except upon appeal or in a proceeding brought pursuant to section 40-35.
(c) If the taxpayer has paid or returned with respect to any month more than the amount determined to be the correct amount of tax for such month, the amount of the tax so returned and any assessment of tax made pursuant to the return may be reduced, and any overpayment of tax may be credited upon the tax imposed by this chapter, or at the election of the taxpayer, the taxpayer not being delinquent in the payment of any taxes owing to the State, may be refunded in the manner provided in section 231-23(c); provided that no reduction of tax may be made when forbidden by subsection (b) or more than five years after the filing of the return. [L Sp 1984 1st, c 1, pt of §2; gen ch 1985]
Revision Note
In subsection (c), "231-23(c)" substituted for "231-23(d)" pursuant to §23G-15.
2023 Hawaii Revised Statutes › Title 14. Taxation › 244D. Liquor Tax Law › 244D-9 Records to be kept.

§244D-9 Records to be kept.
(a) Every dealer shall keep a record of all sales of liquor by gallonage and dollar volume in each liquor category defined in section 244D-1 and taxed under section 244D-4(a) made by the dealer, in a form prescribed by the department of taxation. Every person holding a license under the liquor law, other than a manufacturer's or wholesaler's license, shall keep a record of all purchases by the person of liquor by gallonage and dollar volume in each liquor category defined in section 244D-1 and taxed under section 244D-4(a), in a form prescribed by the department. All records shall be offered for inspection and examination at any time upon demand by the department and shall be preserved for a period of five years, except that the department may in writing consent to their destruction within the five-year period or may require that they be kept longer.
The department may by rule require the dealer to keep other records as it may deem necessary for the proper enforcement of this chapter.
(b) If any dealer or any other taxpayer fails to keep records from which a proper determination of the tax due under this chapter may be made, the department may fix the amount of tax for any period from the best information obtainable by it, and assess the tax as hereinbefore provided. [L Sp 1984 1st, c 1, pt of §2; gen ch 1985; am L 1986, c 344, §7; am L 1989, c 149, §1; am L 2022, c 76, §2]
2023 Hawaii Revised Statutes › Title 14. Taxation › 244D. Liquor Tax Law › 244D-10 Inspection.

§244D-10 Inspection.
The director of taxation, or the duly authorized agent of the director, may examine all records required to be kept under this chapter, and books, papers, and records of any person engaged in the sale of liquor to verify the accuracy of the payment of the tax imposed by this chapter and other compliance with this chapter and regulations adopted pursuant thereto. Every person in possession of books, papers, and records and the person's agents and employees shall give the director or the duly authorized agent of the director, the means, facilities, and opportunities for examination. [L Sp 1984 1st, c 1, pt of §2; gen ch 1985; am L 1986, c 344, §8; am L 2022, c 76, §3]
2023 Hawaii Revised Statutes › Title 14. Taxation › 244D. Liquor Tax Law › 244D-11 Tax in addition to other taxes.

§244D-11 Tax in addition to other taxes.
The tax imposed by this chapter shall be in addition to any other tax imposed upon the business of selling liquor or upon any of the transactions, acts, or activities taxed by this chapter. [L Sp 1984 1st, c 1, pt of §2]
2023 Hawaii Revised Statutes › Title 14. Taxation › 244D. Liquor Tax Law › 244D-12 Appeals.

§244D-12 Appeals.
Any person aggrieved by any assessment of the tax imposed by this chapter may appeal from the assessment in the manner and within the time and in all other respects as provided in the case of income tax appeals by section 235-114. The hearing and disposition of the appeal, including the distribution of costs shall be as provided in chapter 232. [L Sp 1984 1st, c 1, pt of §2; am L 2000, c 199, §7; am L 2004, c 123, §7]
2023 Hawaii Revised Statutes › Title 14. Taxation › 244D. Liquor Tax Law › 244D-13 Other provisions applicable.

§244D-13 Other provisions applicable.
All of the provisions of chapters 235 and 237 not inconsistent with this chapter and which may appropriately be applied to the taxes, persons, circumstances, and situations involved in this chapter, including (without prejudice to the generality of the foregoing) provisions as to penalties and interest, and provisions granting administrative powers to the director of taxation, and provisions for the assessment, levy, and collection of taxes, shall be applicable to the taxes imposed by this chapter, and to the assessment, levy, and collection thereof, except that returns, return information, or reports under this chapter and relating only to this chapter may be made known to the liquor commission by the department of taxation, if not in conflict with section 231-18. [L Sp 1984 1st, c 1, pt of §2; am L 1986, c 344, §9]
2023 Hawaii Revised Statutes › Title 14. Taxation › 244D. Liquor Tax Law › 244D-14 Investigations; contempts; fees.

§244D-14 Investigations; contempts; fees.
The director of taxation, and any agent authorized by the director to conduct any inquiry, investigation, or hearing hereunder, shall have power to administer oaths and take testimony under oath relative to the matter of inquiry or investigation. At any hearing ordered by the director, the director or the director's agent authorized to conduct the hearing may subpoena witnesses and require the production of books, papers, and documents pertinent to the inquiry. No witness under subpoena authorized to be issued by this section shall be excused from testifying or from producing books or papers on the ground that such testimony or the production of such books or other documentary evidence would tend to incriminate the witness, but such evidence or the books or papers so produced shall not be used in any criminal proceeding against the witness.
Contempts. If any person disobeys such process or, having appeared in obedience thereto, refuses to answer any pertinent question put to the person by the director or the director's authorized agent or to produce any books and papers pursuant thereto, the director or the agent may apply to the circuit court of the circuit wherein the taxpayer resides or wherein the transaction, act, or activity under investigation has occurred, or to any judge of the court, setting forth such disobedience to process or refusal to answer, and the court or the judge shall cite the person to appear before the court or the judge to answer such question or to produce such books and papers, and, upon the person's refusal so to do, shall commit the person to jail until the person shall testify, but not for a longer period than sixty days. Notwithstanding the serving of the term of such commitment by any person, the director may proceed in all respects with such inquiry and examination as if the witness had not previously been called upon to testify.
Fees. Officers who serve subpoenas issued by the director or under the director's authority and witnesses attending hearings conducted by the director hereunder shall receive like fees and compensation as officers and witnesses in the circuit courts of the State, to be paid on vouchers of the director, from any moneys available for litigation expenses of the department of taxation. [L Sp 1984 1st, c 1, pt of §2; gen ch 1985]
2023 Hawaii Revised Statutes › Title 14. Taxation › 244D. Liquor Tax Law › 244D-15 Administration by director; rules and regulations.

§244D-15 Administration by director; rules and regulations.
The administration of this chapter is vested in the director of taxation who may prescribe and enforce rules and regulations for the enforcement and administration of this chapter.
The rules and regulations shall be prescribed by the director, subject to chapter 91. [L Sp 1984 1st, c 1, pt of §2]
2023 Hawaii Revised Statutes › Title 14. Taxation › 244D. Liquor Tax Law › 244D-16 Penalties.

§244D-16 Penalties.
(a) The penalties provided by this section shall apply to any person whether acting as principal, agent, officer, or director, for oneself, itself, or for another person, and shall apply to each single violation, but shall not apply to any act the punishment for which is elsewhere prescribed by this chapter.
(b) Any dealer who sells liquor without a permit as required by this chapter shall be fined not more than $1,000. [L Sp 1984 1st, c 1, pt of §2; gen ch 1985; am L 1986, c 344, §10; am L 1995, c 92, §16]
2023 Hawaii Revised Statutes › Title 14. Taxation › 244D. Liquor Tax Law › 244D-17 Disposition of revenues.

§244D-17 Disposition of revenues.
All moneys collected pursuant to this chapter shall be paid into the state treasury as state realizations, to be kept and accounted for as provided by law. [L Sp 1984 1st, c 1, pt of §2]
2023 Hawaii Revised Statutes › Title 14. Taxation › 245. Cigarette Tax and Tobacco Tax Law › 245-2 License.

§245-2 License.
(a) It shall be unlawful for any person to engage in the business of a wholesaler or dealer in the State without having received first a license therefor issued by the department of taxation under this chapter; provided that this section shall not be construed to supersede any other law relating to licensing of persons in the same business.
(b) The license shall be issued by the department upon application therefor, in the form and manner required by rule of the department, and the payment of a fee of $250, and shall be renewable annually on July 1 for the twelve months ending the succeeding June 30.
(c) Any license issued under this chapter shall not be assignable and shall be conspicuously displayed on the licensed premises of the licensee. Whenever a license is defaced, destroyed, or lost, or the licensed premises are relocated, the department may issue a duplicate license to the licensee upon the payment of a fee of 50 cents.
(d) The department may suspend, revoke, or decline to renew any license issued under this chapter whenever the department finds that the applicant or licensee has failed to comply with this chapter or any rule adopted under this chapter, or for any other good cause. Good cause includes but is not limited to instances where an applicant or licensee has:
(1) Submitted a false or fraudulent application or provided a false statement in an application;
(2) Possessed or displayed a false or fraudulent license;
(3) Failed to comply with, violated, or been convicted of violating any county, state, or federal law directly pertaining to the sale, importation, acquisition, possession, stamping, distribution, transportation, or smuggling of cigarettes, counterfeit cigarettes, counterfeit tax stamps, or other tobacco products; or
(4) Failed to maintain complete and accurate records when and if required to be kept.
Upon suspending or revoking any license, the department may request that the licensee immediately surrender the license or any duplicate issued to or printed by the licensee, and the licensee shall surrender the license or duplicate promptly to the department as requested.
(e) Whenever the department suspends, revokes, or declines to renew a license, the department shall notify the applicant or licensee immediately and afford the applicant or licensee a hearing, if requested; provided that a hearing has not already been afforded. The department shall provide no less than thirty days' notice to the applicant or licensee of a hearing afforded under this subsection. After the hearing, the department shall:
(1) Rescind its order of suspension;
(2) Continue the suspension;
(3) Revoke the license;
(4) Rescind its order of revocation;
(5) Decline to renew the license; or
(6) Renew the license. [L 1939, c 220, §3; RL 1945, §5752; RL 1955, §125-2; am L Sp 1957, c 1, §8(a); am L Sp 1959 2d, c 1, §16; HRS §245-2; am L 1993, c 220, §8; am L 1995, c 92, §17; am L 2005, c 131, § §3, 9(2); am L 2009, c 30, §2; am L 2021, c 116, §7; am L 2023, c 62, §3]