reglab/statecodes huggingface dataset:
Hawaii Administrative Rules › Title 18 - DEPARTMENT OF TAXATION › Chapter 241 - TAXATION OF BANKS AND OTHER FINANCIAL CORPORATIONS › Section 18-241-4-04 - Property factor

Current through June, 2024
(a) The property
			 factor is a fraction. The numerator of the fraction is the average value of
			 real property and tangible personal property rented to the taxpayer that is
			 located or used within this State during the taxable year, the average value of
			 the taxpayer's real and tangible personal property owned that is located or
			 used within this State during the taxable year, and the average value of the
			 taxpayer's loans and credit card receivables that are located within this State
			 during the taxable year. The denominator of the fraction is the average value
			 of all such property located or used within and without this State during the
			 taxable year.
(b) The property
			 factor shall include only property the income or expenses of which are included
			 (or would have been included if not fully depreciated or expensed, or
			 depreciated or expensed to a nominal amount) in the computation of the
			 apportionable income base for the taxable year.
(c) The following rules relate to value of
			 property owned by the taxpayer.
(1) The value
			 of real property and tangible personal property owned by the taxpayer is the
			 original cost or other basis of such property for federal income tax purposes
			 without regard to depletion, depreciation, or amortization.
(2) Loans are valued at their outstanding
			 principal balance, without regard to any reserve for bad debts. If a loan is
			 charged-off in whole or in part for federal income tax purposes, the portion of
			 the loan charged-off is not outstanding. A specifically allocated reserve
			 established pursuant to regulatory or financial accounting guidelines which is
			 treated as charged-off for federal income tax purposes shall be treated as
			 charged-off for purposes of this section.
(3) Credit card receivables are valued at
			 their outstanding principal balance, without regard to any reserve for bad
			 debts. If a credit card receivable is charged-off in whole or in part for
			 federal income tax purposes, the portion of the receivable charged-off is not
			 outstanding.
Hawaii Administrative Rules › Title 18 - DEPARTMENT OF TAXATION › Chapter 241 - TAXATION OF BANKS AND OTHER FINANCIAL CORPORATIONS › Section 18-241-4-05 - Payroll factor

Current through June, 2024
(a) The payroll
			 factor is a fraction, the numerator of which is the total amount paid in this
			 State during the taxable year by the taxpayer for compensation and the
			 denominator of which is the total compensation paid both within and without
			 this State during the taxable year. The payroll factor shall include only that
			 compensation which is included in the computation of the apportionable income
			 tax base for the taxable year.
(b)
			 The compensation of any employee for services or activities which are connected
			 with the production of nonbusiness income (income which is not includable in
			 the apportionable income base) and payments made to any independent contractor
			 or any other person not properly classifiable as an employee shall be excluded
			 from both the numerator and denominator of the payroll factor.
(c) Compensation is paid in this State if any
			 one of the following tests, applied consecutively, is met:
(1) The employee's services are performed
			 entirely within this State.
(2) The
			 employee's services are performed both within and without this State, but the
			 service performed without the State is incidental to the employee's service
			 within the State. "Incidental" means any service which is temporary or
			 transitory in nature, or which is rendered in connection with an isolated
			 transaction.
(3) If the employee's
			 services are performed both within and without this State, the employee's
			 compensation shall be attributed to this State:
(A) If the employee's principal base of
			 operations is within this State;
(B) If there is no principal base of
			 operations in any state in which some part of the services are performed, but
			 the place from which the services are directed or controlled is in this State;
			 or
(C) If the principal base of
			 operations and the place from which the services are directed or controlled are
			 not in any state in which some part of the service is performed, but the
			 employee's residence is in this State.
Hawaii Administrative Rules › Title 18 - DEPARTMENT OF TAXATION › Chapter 242 - MORTGAGE LOAN EXEMPTION (REPEALED) › Section 18-242-1 - FHA and VA mortgage loans

Current through June, 2024
(a) Scope. Chapter
			 242, HRS, excludes the following from the determination of state taxes: All
			 income from mortgage loans which are made on or after June 3, 1957 and prior to
			 June 3, 1963, and which are guaranteed or insured by the Federal Housing
			 Administration or the Veterans Administration. To qualify for this exclusion
			 the income must be earned or received by a lender making such loans in the
			 State.
(1) If the loan was made by such lender
			 prior to June 3, 1957 the exclusion does not apply even though the loan was
			 guaranteed or insured on or after June 3, 1957.
(2) The state taxes affected by chapter
			 242, HRS, are the Income Tax Law,
			 chapter
			 235, HRS, General Excise Tax Law,
			 chapter 237, HRS, Public Service Company Tax Law, chapter
			 239, HRS, and Taxation of Banks and
			 Other Financial Corporations, chapter
			 241, HRS.
Hawaii Administrative Rules › Title 18 - DEPARTMENT OF TAXATION › Chapter 243 - FUEL TAX LAW › Section 18-243-4-01 - Refund of fuel taxes in excess of 1 cent per gallon for certain liquid fuels used for operating agricultural equipment in areas other than upon the public highways of the State

Current through June, 2024
(a) For purposes of
			 this section:
"Agricultural equipment" means any vehicle or mechanical
				apparatus powered by its own motor or engine using liquid fuel and:
(1) Used in carrying on a trade or business
			 in the State involving agriculture; or
(2) Used in connection with cultivating soil;
			 raising or harvesting any agricultural or horticultural commodity, including
			 the raising, shearing, feeding, caring for, training, and management of
			 livestock, bees, poultry, fur-bearing animals and wildlife; handling, drying,
			 packing, grading, or storing any agricultural or horticultural commodity in its
			 unmanufactured state; planting, cultivating, caring for, or cutting of trees or
			 in connection with the preparation (other than milling) of trees for market;
			 but only if such operations are incidental to the farming operations;
			 operating, managing, conserving, improving, or maintaining a farm and its tools
			 and equipment.
"Liquid fuel" means liquids usable in internal combustion
				engines for the generation of power and refers to paragraphs (3) through (6) of
				section
				243-4(a),
				HRS; provided however that for purposes of this section the term shall not
				include:
(1) Diesel oil;
(2) Gasoline or other aviation fuel used for
			 airplanes; and
(3) Liquefied
			 petroleum gas, benzol, benzene, toluol or xylos.
"Non-highway or off the highway use" means use of liquid fuel
				for operating agricultural equipment in areas other than upon the public
				highways of the State.
"Public highways" means the same as the term is defined in
				section
				264-1,
				HRS.
Hawaii Administrative Rules › Title 18 - DEPARTMENT OF TAXATION › Chapter 243 - FUEL TAX LAW › Section 18-243-4-02 - Refund of fuel tax on diesel oil and liquefied petroleum gas used for operating motor vehicles in areas other than upon the public highways of the State

Current through June, 2024
(a) For purposes of
			 this section:
"Diesel oil" means diesel oil for which tax rates are provided
				in paragraph (1) of section
				243-4(a),
				HRS, and paragraphs (1) through (4) of section
				243-4(b),
				HRS.
"Liquefied petroleum gas" means liquefied petroleum gas for
				which tax rates are provided in paragraphs (1) and (2) of section
				243-4(c),
				HRS.
"Non-highway use" or "off the highway use" means use of diesel
				oil or liquefied petroleum gas for operating motor vehicles in areas other than
				upon the public highways of the State.
(b) The furnishing of exemption certificates
			 under this section is subject to the following:
(1) For any user of diesel oil or liquefied
			 petroleum gas who furnished an exemption certificate to the distributor, or the
			 distributor who uses diesel oil or liquefied petroleum gas signs such
			 certificate, certifying that diesel oil or liquefied petroleum gas is for use
			 in operating motor vehicles off the public highways, the taxes imposed under
			 paragraphs (1) through (4) of section
			 243-4(b),
			 HRS, and paragraph (2) of section
			 243-4(c),
			 HRS, shall not be applicable.
(2)
			 In the event an exemption certificate is not or cannot be furnished to the
			 distributor, the tax shall be imposed upon all sales for operating motor
			 vehicles and collected as if the diesel oil or liquefied petroleum gas is to be
			 used for operating motor vehicles upon the public highways of the
			 State.
(3) An exemption certificate
			 shall not be required if:
(A) Diesel oil is
			 used as a fuel for operating a stationary engine, watercraft, or for heating
			 purposes; or
(B) Liquified
			 petroleum gas is used exclusively for fuel and heating purposes in a home,
			 restaurant, or an industrial plant and not used for operating an internal
			 combustion engine in such areas.
Notwithstanding this paragraph, the imposition of the 1 cent
				tax with respect to diesel oil used for purposes stated therein shall not be
				exempted.
Hawaii Administrative Rules › Title 18 - DEPARTMENT OF TAXATION › Chapter 243 - FUEL TAX LAW › Section 18-243-7-01 - Tax not applicable, sale of bonded aviation/jet fuel

Current through June, 2024
The fuel tax shall not apply to the sale of bonded
				aviation/jet fuel to air carriers departing for foreign ports or arriving from
				foreign ports on stopovers before continuing on to their final
				destinations.
Hawaii Administrative Rules › Title 18 - DEPARTMENT OF TAXATION › Chapter 245 - CIGARETTE TAX STAMPING › Section 18-245-1 - Definitions

Current through June, 2024
As used in this chapter:
"Cigarette package" means an individual sealed package of 20
				cigarettes originating from the manufacturer and bearing the health warning
				required by law.
"Department" means the department of taxation.
"License" means a license granted under chapter
				245, HRS, that authorizes the holder
				to engage in the business of a wholesaler or dealer of cigarettes or tobacco
				products in the state.
"Licensee" means the holder of a license granted under chapter
				245, HRS.
"Minor" means a person under the age of eighteen.
"Peddle" means the act of any person, including employees or
				agents, who engage in business in one locality or traveling from place to
				place, whether on foot, from a stand, wagon, pushcart, or motor vehicle
				carrying, conveying, or transporting goods, wares, food, merchandise, or other
				kinds of property and offering or exposing the same for sale, or making sales
				and delivering, any goods, wares, food, merchandise, or other kinds or property
				to purchasers.
"Sale" includes every act of selling.
"Sell" means to:
(1) Solicit and receive an order for;
(2) Have, keep, offer or expose for sale;
(3) Deliver for value or deliver in any other way than purely
				gratuitously;
(4) Peddle;
(5) Keep with intent to sell; and
(6) Traffic in.
"Stamp" means a stamp printed, manufactured, or made by
				authority of the department, as provided in chapter
				245, HRS, that is issued, sold, or
				circulated by the department, that is placed on the bottom of a cigarette
				package, and by the use of which designates that the tax levied under chapter
				245, HRS, has been paid.
"Stamping indicia" means any indicia or mark made by authority
				of the department, as provided in chapter
				245, HRS, that is issued, sold, or
				circulated by the department, that is placed on the bottom of a cigarette
				package, and by the use of which designates that the tax levied under chapter
				245, HRS, has been paid.
Hawaii Administrative Rules › Title 18 - DEPARTMENT OF TAXATION › Chapter 245 - CIGARETTE TAX STAMPING › Section 18-245-2 - Preparation and sale of stamps

Current through June, 2024
The department shall prescribe, prepare, and furnish stamps of
				such design, specifications, denominations and quantities as may be necessary
				for the payment of the tax imposed by section 245- 3, HRS, and may provide for
				the issuance and exclusive use of stamps of a new design and forbid the use of
				stamps of any other design. In lieu of stamps, the department may also allow
				the use of other stamping indicia implemented through the use of computers or
				machines or any other device.
Hawaii Administrative Rules › Title 18 - DEPARTMENT OF TAXATION › Chapter 245 - CIGARETTE TAX STAMPING › TOBACCO WHOLESALER AND DEALER LICENSE › Section 18-245-2-1 - License; renewal of license; notification of change

Current through June, 2024
(a) It shall be unlawful for any person to
				engage in the business of a wholesaler or dealer in cigarettes or tobacco
				products upon which a tax is required to be paid under chapter
				245, HRS, in the State without first
				having received a license issued by the department of taxation; provided that
				this rule 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, in such form and manner as shall be required by
				the department, including the payment of a fee as allowed by law, and shall be
				renewable annually on July 1 for the twelve months ending the succeeding June
				30.
(c) The annual renewal fee and
				completed renewal application shall be submitted on or before the department's
				prescribed deadline. Unless renewed, all wholesaler or dealer licenses expire
				at the time provided by law.
(d) In
				the event of any change in the information provided in the application for a
				license or documentation provided in the application process, each licensed
				wholesaler or dealer shall notify the department, in writing, within ten days
				of the change. Notice to licensed wholesalers or dealers, as required by law,
				shall be deemed met if notice is sent to the address on file with the
				department.
(e) Any person or
				entity that operates as a wholesaler or dealer, and also sells cigarettes or
				other tobacco products to consumers at retail, shall obtain a separate retail
				tobacco permit.
Hawaii Administrative Rules › Title 18 - DEPARTMENT OF TAXATION › Chapter 245 - CIGARETTE TAX STAMPING › TOBACCO WHOLESALER AND DEALER LICENSE › Section 18-245-2-2 - Notice of revocation, suspension, or declination to renew

Current through June, 2024
(a) Before the department may revoke or
				suspend a license or decline to renew a license, the department shall mail a
				notice of its intention to revoke, suspend, or decline to renew the license to
				the licensee at its last known address appearing in the records of the
				department (unless the department has been notified by the U.S. Postal Service
				that the address is invalid and there is no forwarding address for the
				licensee); provided, that this section shall not apply to automatic forfeiture
				based on the failure to file an application within the period provided by
				chapter
				245 or any rule adopted under chapter
				245.
(b) In the event the department is unable to
				provide notice by mail as provided in subsection (a), the department may give
				notice of its intention to revoke, suspend, or decline to renew a license by
				publishing the notice once in each of two successive weeks (two total
				publications) in a newspaper of general circulation published in the State;
				provided, that this section shall not apply to automatic forfeiture based on
				the failure to file an application within the period provided by chapter
				245 or any rule adopted under chapter
				245.
(c) The department may revoke, suspend, or
				decline to renew the license whenever the department finds that the applicant
				or licensee has failed to comply with chapter
				245 or any rule adopted under chapter
				245, or for any other good cause. If
				a person or entity whose license is revoked, suspended, or not renewed disputes
				the department's actions the aggrieved party may petition the director in
				writing, within 60 days of the date of the notice, setting forth reasons why
				revocation, suspension, or declination to renew the license should not
				occur.
(d) In the petition, the
				licensee may provide information, to which the department may give due
				consideration, regarding mitigation measures taken by the licensee to abide by
				the requirements of any federal, state, or county law pertaining to the sale,
				acquisition, possession, stamping, distribution, transportation, or
				importation, of cigarettes or tobacco products.
(e) The department may consider single or
				multiple federal, state, or county violation(s) pertaining to the unlawful
				sale, acquisition, possession, stamping, distribution, transportation,
				importation, or smuggling of cigarettes, counterfeit cigarettes, counterfeit
				stamps, or other tobacco products in violation of federal, state, or county law
				in determining the appropriate action to be taken.
(f) Revocation, suspension, or declination to
				renew a license shall have no effect on liability for payment of taxes, fees,
				penalties, or interest incurred or imposed.
Hawaii Administrative Rules › Title 18 - DEPARTMENT OF TAXATION › Chapter 245 - CIGARETTE TAX STAMPING › TOBACCO WHOLESALER AND DEALER LICENSE › Section 18-245-2-3 - Good cause to suspend, revoke, or decline to renew a wholesaler or dealer license

Current through June, 2024
(a) In addition to
				any other acts or conditions provided by law, the department may suspend or,
				after hearing, revoke or decline to renew any license, whenever the department
				finds that the applicant or licensee has failed to comply with chapter
				245 or any rule adopted under chapter
				245, or for any other good cause.
				Good cause includes instances where an applicant or licensee has:
(1) Submitted a false or fraudulent
				application or intentionally provided a false statement in an
				application;
(2) Possessed or
				displayed a false or fraudulent license or retail tobacco permit;
(3) Failed to meet or maintain the conditions
				and requirements necessary to qualify for the granting of a license or retail
				tobacco permit;
(4) Procured a
				wholesaler or dealer license or retail tobacco permit through fraud,
				misrepresentation, or deceit;
(5)
				Aided and abetted a person or entity that does not possess a license or retail
				tobacco permit to directly or indirectly perform activities requiring a license
				or retail tobacco permit;
(6)
				Instances of noncompliance, violation, or conviction of any 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 in violation of
				county, state, or federal law;
(7)
				Intentionally failed to make accessible for inspection any records of the
				licensee or permittee for the purpose of determining compliance with chapter
				245 to any representative of the department or the attorney general;
				or
(8) Failed to comply with
				applicable tax obligations.
Hawaii Administrative Rules › Title 18 - DEPARTMENT OF TAXATION › Chapter 245 - CIGARETTE TAX STAMPING › TOBACCO WHOLESALER AND DEALER LICENSE › Section 18-245-2-4 - Demand for a hearing

Current through June, 2024
Any person or entity whose application for the issuance,
				  renewal, reinstatement, or restoration of a license has been denied by the
				  department, shall be entitled to a hearing; provided that a demand for a
				  hearing is filed with the department within sixty days of the date of the
				  notice informing the applicant of the denial of application, suspension, or
				  revocation; and provided further that this section shall not apply to a denial
				  based on the failure to file an application within the period provided by
				  chapter
				  245 or any rule adopted under chapter
				  245.
Hawaii Administrative Rules › Title 18 - DEPARTMENT OF TAXATION › Chapter 245 - CIGARETTE TAX STAMPING › TOBACCO WHOLESALER AND DEALER LICENSE › Section 18-245-2-5 - Proceedings upon demand for hearing on action taken relating to a wholesaler or dealer license

Current through June, 2024
(a) If a demand for
				a hearing is filed within the time prescribed, the department shall order a
				hearing pursuant to procedures complying with chapters
				91 and
				245, HRS.
(b) For purposes of proceedings relating to
				action taken upon a tobacco wholesaler or dealer license, the director shall
				conduct the hearings, shall render the decision, and shall issue such orders
				and take such actions as may be required; provided that the director may
				designate an agent who shall be the presiding officer, conduct the hearings,
				and make recommendations in writing to the director, which recommendations
				shall include recommendations as to findings of fact and conclusions of law.
				The director shall then render the decision as to findings of fact and
				conclusions of law and shall issue such orders and take such actions as may be
				further required.
(c) In all such
				proceedings, the director's authorized agent shall have the power to give
				notice of the hearing, arrange for the administration of oaths, examine
				witnesses, certify official acts, rule on offers of proof, receive relevant
				evidence, regulate the course and conduct of the hearing, including regulating
				the manner of any examination of a witness to prevent harassment or
				intimidation and ordering the removal of disruptive individuals, and perform
				such other duties necessary for the proper conduct of the hearing.
(d) The director's authorized agent shall
				take a verbatim record of the evidence presented at any hearing by any
				reasonable means within the agent's discretion, including an audio recording.
				The director's authorized agent may engage the services of a stenographer, or
				someone similarly skilled, to take a verbatim record of evidence presented at
				any hearing. Any party may request a certified transcript of the proceedings.
				The party making the request for the services of a stenographer or certified
				copies of the hearing shall be responsible for the relevant fees.
(e) A director's authorized agent shall be
				disqualified from deciding a contested matter if the agent:
(1) Has a substantial financial interest, as
				defined In section
				84-3, HRS, in a
				business or other undertaking that will be directly affected by the decision of
				the contested case;
(2) Is related
				within the third degree by blood or marriage to any party to the proceeding or
				any party's representative or attorney;
(3) Has participated in the investigation
				preceding the institution of the contested case proceedings or has participated
				in the development of the evidence to be introduced in the hearing;
				or
(4) Has a personal bias or
				prejudice concerning a party that will prevent a fair and impartial decision
				involving that party.
Hawaii Administrative Rules › Title 18 - DEPARTMENT OF TAXATION › Chapter 245 - CIGARETTE TAX STAMPING › RETAIL TOBACCO PERMIT › Section 18-245-2.5-2 - Renewal of retail tobacco permit; notification of change

Current through June, 2024
(a) The annual renewal fee and completed
				renewal application shall be submitted on or before the department's prescribed
				deadline. Unless renewed, all retail tobacco permits expire at the time
				provided by law.
(b) In the event
				of any change in the information provided in the application for a retail
				tobacco permit, or documentation provided in the application process, each
				retail permit holder shall notify the department, in writing, within ten days
				of the change. Notice to retail permit holders, as required by law, shall be
				deemed met if notice is sent to the address on file with the
				department.
Hawaii Administrative Rules › Title 18 - DEPARTMENT OF TAXATION › Chapter 245 - CIGARETTE TAX STAMPING › RETAIL TOBACCO PERMIT › Section 18-245-2.5-4 - Good cause to suspend, revoke, or decline to renew a retail tobacco permit

Current through June, 2024
(a) In addition to
				any other acts or conditions provided by law, the department may suspend or,
				after hearing, revoke or decline to renew any retail tobacco permit whenever
				the department finds that the applicant or permittee has failed to comply with
				chapter
				245 or any rule adopted under chapter
				245, or for any other good cause.
				Good cause includes instances where an applicant, or permittee has:
(1) Submitted a false or fraudulent
				application or intentionally provided a false statement in an
				application;
(2) Possessed or
				displayed a false or fraudulent license or retail tobacco permit;
(3) Failed to meet or maintain the conditions
				and requirements necessary to qualify for the granting of a license or retail
				tobacco permit;
(4) Procured a
				wholesaler or dealer license or retail tobacco permit through fraud,
				misrepresentation, or deceit;
(5)
				Aided and abetted a person or entity that does not possess a license or retail
				tobacco permit to directly or indirectly perform activities requiring a license
				or retail tobacco permit;
(6)
				Instances of noncompliance, violation, or conviction of any 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 in violation of
				county, state, or federal law;
(7)
				Intentionally failed to make accessible for inspection any records of the
				licensee or permittee for the purpose of determining compliance with chapter
				245 to any representative of the department or the attorney general;
				or
(8) Failed to comply with
				applicable tax obligations.
Hawaii Administrative Rules › Title 18 - DEPARTMENT OF TAXATION › Chapter 245 - CIGARETTE TAX STAMPING › RETAIL TOBACCO PERMIT › Section 18-245-2.5-5 - Demand for a hearing

Current through June, 2024
Any person or entity whose application for the issuance,
				  renewal, reinstatement, or restoration of a retail tobacco permit has been
				  denied by the department, shall be entitled to a hearing; provided that a
				  demand for a hearing is filed with the department within sixty days of the date
				  of the notice informing the applicant of the denial of application, suspension,
				  or revocation; and provided further that this section shall not apply to a
				  denial based on the failure to file an application within the period provided
				  by chapter
				  245 or any rule adopted under chapter
				  245.
Hawaii Administrative Rules › Title 18 - DEPARTMENT OF TAXATION › Chapter 245 - CIGARETTE TAX STAMPING › RETAIL TOBACCO PERMIT › Section 18-245-2.5-6 - Proceedings upon demand for hearing on action taken relating to a tobacco retail permit

Current through June, 2024
(a) If a demand for
				a hearing is filed within the time prescribed, the department shall order a
				hearing pursuant to procedures complying with chapters
				91 and
				245, HRS.
(b) For purposes of proceedings relating to
				action taken upon a retail tobacco permit, the director shall conduct the
				hearings, shall render the decision, and shall issue such orders and take such
				actions as may be required; provided that the director may designate an agent
				who shall be the presiding officer, conduct the hearings, and make
				recommendations in writing to the director, which recommendations shall include
				recommendations as to findings of fact and conclusions of law. The director
				shall then render the decision as to findings of fact and conclusions of law
				and shall issue such orders and take such actions as may be further
				required.
(c) In all such
				proceedings, the director's authorized agent shall have the power to give
				notice of the hearing, arrange for the administration of oaths, examine
				witnesses, certify official acts, rule on offers of proof, receive relevant
				evidence, regulate the course and conduct of the hearing, including regulating
				the manner of any examination of a witness to prevent harassment or
				intimidation and ordering the removal of disruptive individuals, and perform
				such other duties necessary for the proper conduct of the hearing.
(d) The director's authorized agent shall
				take a verbatim record of the evidence presented at any hearing by any
				reasonable means within the agent's discretion, including an audio recording.
				The director's authorized agent may engage the services of a stenographer, or
				someone similarly skilled, to take a verbatim record of evidence presented at
				any hearing. Any party may request a certified transcript of the proceedings.
				The party making the request for the services of a stenographer or certified
				copies of the hearing shall be responsible for the relevant fees.
(e) A director's authorized agent shall be
				disqualified from deciding a contested matter if the agent:
(1) Has a substantial financial interest, as
				defined in section
				84-3, HRS, in a
				business or other undertaking that will be directly affected by the decision of
				the contested case;
(2) Is related
				within the third degree by blood or marriage to any party to the proceeding or
				any party's representative or attorney;
(3) Has participated in the investigation
				preceding the institution of the contested case proceedings or has participated
				in the development of the evidence to be introduced in the hearing;
				or
(4) Has a personal bias or
				prejudice concerning a party that will prevent a fair and impartial decision
				involving that party.
Hawaii Administrative Rules › Title 18 - DEPARTMENT OF TAXATION › Chapter 245 - CIGARETTE TAX STAMPING › RETAIL TOBACCO PERMIT › Section 18-245-3 - Method and manner of affixing stamps

Current through June, 2024
Stamps or stamping indicia shall be securely affixed to the
				  bottom of each cigarette package in such a manner that the stamps or stamping
				  indicia are clearly visible, legible and complete.
Hawaii Administrative Rules › Title 18 - DEPARTMENT OF TAXATION › Chapter 245 - CIGARETTE TAX STAMPING › RETAIL TOBACCO PERMIT › Section 18-245-4 - Adherence of stamps

Current through June, 2024
Stamps or stamping indicia shall be affixed in such manner
				  as to adhere securely to the bottom of each cigarette package. If the cigarette
				  packages are wrapped in or covered by some substance to which the stamps or
				  stamping indicia do not readily adhere, such wrapper or covering must be
				  roughened or treated so that stamps or stamping indicia will adhere securely
				  thereto.
Hawaii Administrative Rules › Title 18 - DEPARTMENT OF TAXATION › Chapter 245 - CIGARETTE TAX STAMPING › RETAIL TOBACCO PERMIT › Section 18-245-5 - Refund or credit for unused stamps

Current through June, 2024
The department will refund or credit to a licensee who
				  purchased stamps the denominated value of any unused stamps which are returned
				  to the department or the financial institution designated to sell stamps, in
				  accordance with section
				  231-23,
				  HRS, provided the licensee provides a receipt for the purchase of the
				  stamps.
Hawaii Administrative Rules › Title 18 - DEPARTMENT OF TAXATION › Chapter 245 - CIGARETTE TAX STAMPING › RETAIL TOBACCO PERMIT › Section 18-245-6 - Refund or credit for cigarettes shipped outside of the State for sale or use outside the State

Current through June, 2024
(a) Whenever any
				cigarette packages upon which stamps have been placed have been shipped to a
				point outside the State where they are resold or otherwise consumed or used
				outside the State, the licensee shall be entitled to a refund or credit of the
				denominated value of stamps placed on such cigarette packages, in accordance
				with section
				231-23,
				HRS.
(b) To receive this refund or
				credit, the licensee shall provide:
(1)
				Evidence that stamps were placed upon the cigarette packages; and
(2) Either a certificate from the entity to
				whom the cigarette packages are resold or received for use or consumption,
				prescribed by the department, or alternative documentation which establishes
				that the licensee has shipped the cigarette packages to a point outside the
				State where they will be resold, consumed, or used outside the State.
Hawaii Administrative Rules › Title 18 - DEPARTMENT OF TAXATION › Chapter 245 - CIGARETTE TAX STAMPING › RETAIL TOBACCO PERMIT › Section 18-245-7 - Refund or credit for casualty loss

Current through June, 2024
(a) The department
				shall refund or credit to a licensee who purchased stamps, the denominated
				value of stamps placed on cigarette packages which thereafter become the
				subject of a casualty loss deduction allowable under chapter
				235, HRS, in accordance with section
				231-23,
				HRS.
(b) To receive this refund or
				credit, the licensee shall provide:
(1)
				Evidence that the stamps were placed upon the cigarette packages; and
(2) The state income tax return which
				evidences that these cigarette packages subsequently became the subject of a
				casualty loss deduction allowed under chapter
				235, HRS.
Hawaii Administrative Rules › Title 18 - DEPARTMENT OF TAXATION › Chapter 245 - CIGARETTE TAX STAMPING › RETAIL TOBACCO PERMIT › Section 18-245-8 - Requirements for refund or credit

Current through June, 2024
No credit or refund shall be allowed under sections
				  18-245-5,
				  18-245-6, or
				  18-245-7, unless the claim for the
				  credit or refund is filed as follows:
(1) If a monthly return is timely filed, or
				is filed within five years after the date prescribed for filing the monthly
				return, then the credit or refund must be claimed within five years after the
				date the monthly return was filed or the date prescribed for filing the monthly
				return, whichever is later.
(2) If
				a monthly return is not filed, or is filed more than five years after the date
				prescribed for filing the monthly return, a claim for credit or refund must be
				filed within:
(A) Five years after the payment
				of the tax; or
(B) Five years after
				the date prescribed for the filing of the monthly return, whichever is
				later.
Hawaii Administrative Rules › Title 18 - DEPARTMENT OF TAXATION › Chapter 245 - CIGARETTE TAX STAMPING › RETAIL TOBACCO PERMIT › Section 18-245-9 - Authorization of designee to purchase stamps for licensee; revocation of

Current through June, 2024
(a) The department shall sell stamps only to
				persons holding licenses as required by section
				245-2, HRS, or their
				designee. A designee may purchase stamps provided that:
(1) Written authorization is made naming the
				designee and identifying the designee by means of a signature or any other
				means of identification the department or designated bank may
				require;
(2) The written
				authorization and means of identification as required in section (a)(1) is
				delivered by certified mail or hand delivery to the stamp sales location at
				which the designee will be purchasing the stamps; and
(3) Only a person who is not a minor is
				eligible to be a designee to purchase the stamps.
Hawaii Administrative Rules › Title 18 - DEPARTMENT OF TAXATION › Chapter 245 - CIGARETTE TAX STAMPING › RETAIL TOBACCO PERMIT › Section 18-245-10 - Deferred-payment purchase

Current through June, 2024
Every licensee desiring to purchase stamps on a
				  deferred-payment basis may apply to the department. Upon receipt of the
				  completed application and the required bond, the department shall give written
				  authorization to the licensee for the amount of deferred-payment purchases. The
				  department shall set the maximum amount of deferred-payment purchases allowed.
				  The maximum amount of deferred-payment purchases allowed shall be the cost of
				  stamps needed for the largest amount of cigarette sales in one month during the
				  preceding twelve months.
Hawaii Administrative Rules › Title 18 - DEPARTMENT OF TAXATION › Chapter 245 - CIGARETTE TAX STAMPING › RETAIL TOBACCO PERMIT › Section 18-245-11 - Deferred-payment purchase; bonds

Current through June, 2024
(a) Every licensee
				requesting payment for stamps on a deferred-payment basis shall execute a bond
				with a surety company licensed in this State in an amount to be determined by
				the department. The department may increase or reduce the amount of bond at any
				time, but in no event shall the amount of the bond be greater than one hundred
				percent of the maximum amount of deferred-payment purchases allowed.
(b) When a licensee fails to make a timely
				payment for a deferred-payment purchase, the department may immediately file a
				claim for execution of the bond with the appropriate surety company.
Hawaii Administrative Rules › Title 18 - DEPARTMENT OF TAXATION › Chapter 245 - CIGARETTE TAX STAMPING › RETAIL TOBACCO PERMIT › Section 18-245-12 - Purchase of stamps through a designated bank; method of payment; bonds for returned business checks; accounts at the designated bank

Current through June, 2024
Licensees shall purchase stamps through a bank designated to
				  sell stamps by the department. Licensees may pay for the stamps with cash,
				  certified check, cashiers check or business check. Upon return of a business
				  check for any reason, the licensee shall be assessed a fee as determined by the
				  bank. Upon return of a business check for insufficient funds, the licensee
				  shall be required to execute a bond with a surety company licensed in this
				  State in an amount to be determined by the bank. The designated bank may
				  require licensees purchasing stamps to open an account with the bank unless an
				  account is already established at the bank.
Hawaii Administrative Rules › Title 18 - DEPARTMENT OF TAXATION › Chapter 245 - CIGARETTE TAX STAMPING › RETAIL TOBACCO PERMIT › Section 18-245-13 - Transfer of stamps

Current through June, 2024
Licensees may not sell, exchange, or transfer unaffixed
				  stamps without prior written approval by the department. The request for
				  written approval shall be accompanied by documentation signed by both the party
				  transferring the stamps and the party receiving the stamps with the following
				  information:
(1) Names and addresses
				of the parties transferring the stamps and receiving the stamps;
(2) Serial numbers of the stamps
				involved;
(3) Number of stamps
				involved and dollar amount of the stamps involved;
(4) Reason for the transfer; and
(5) Any other information the department may
				require.
Hawaii Administrative Rules › Title 18 - DEPARTMENT OF TAXATION › Chapter 245 - CIGARETTE TAX STAMPING › RETAIL TOBACCO PERMIT › Section 18-245-14 - Reporting requirement for missing shipments of stamped cigarettes and damaged or otherwise unusable stamps

Current through June, 2024
Licensees must report to the department of the attorney
				  general, information on missing shipments of stamped cigarettes and damaged
				  stamps or stamps which have become unusable, within twenty-four hours of the
				  discovery that the shipments are missing or the stamps have been damaged or
				  have become unusable. Licensees shall report the following information to the
				  department of the attorney general on missing shipments of stamped cigarettes
				  and damaged or otherwise unusable stamps:
(1) Name and address of licensee;
(2) Serial numbers of the stamps
				involved;
(3) Number of stamps
				involved and dollar amount of the stamps involved;
(4) In the case of missing shipments, the
				name and address of the entity to whom the stamped cigarettes were shipped to;
				and
(5) Any other information the
				department of the attorney general may require.
Hawaii Administrative Rules › Title 18 - DEPARTMENT OF TAXATION › Chapter 247 - CONVEYANCE TAX › Section 18-247-1 - Imposition of tax

Current through June, 2024
Chapter 247 of the Hawaii Revised Statutes, imposes a tax on
				all transfers or conveyances of realty or any interest therein by way of deeds,
				leases, subleases, assignments of leases, agreements of sale, assignments of
				agreement of sale, instruments, writings, and any other document whereby any
				lands, interests in land, tenements, or other realty sold shall be granted,
				assigned, transferred or otherwise conveyed to, or vested in, the purchaser, or
				any other person, by his direction.
Hawaii Administrative Rules › Title 18 - DEPARTMENT OF TAXATION › Chapter 247 - CONVEYANCE TAX › Section 18-247-1.1 - Definitions

Current through June, 2024
(a) As used in these rules:
"Actual and full consideration" means the price or amount
				(whether cash or otherwise) actually paid or ultimately required to be paid for
				real property including the value of any liens, or encumbrances thereon at the
				time of sale, lease, sublease, assignment of lease, agreement of sale,
				assignment of agreement of sale, transfer, or conveyance.
"Authorized representative" means a party or parties who or
				which have been duly authorized or duly appointed to act for and on behalf of
				the subject party or parties, such as an executor, trustee, guardian,
				administrator, commissioner, attorney-at-law or attorney-in-fact. A licensed
				real estate broker, escrow agent, escrowee or escrow holder may qualify as an
				"authorized representative" provided he or it is duly authorized in
				writing.
"Date of transaction" means the date the document is executed,
				or the date of the last acknowledgment, whichever is later.
"Director" means the Director of Taxation of the State of
				Hawaii.
"Document" means deeds, leases, subleases, assignments of
				lease, agreements of sale, assignments of agreement of sale, instruments,
				writings, and the like.
"Purchaser" means grantee, lessee, sublessee, assignee,
				transferee, vendee, or conveyee.
"Seller" means grantor, lessor, sublessor, assignor,
				transferor, vendor, or conveyor.
(b) Use of gender and number. Words importing
			 the singular may extend and be applied to several persons or things; words
			 importing the plural may include the singular; and words importing the
			 masculine gender may also include the feminine.
Hawaii Administrative Rules › Title 18 - DEPARTMENT OF TAXATION › Chapter 247 - CONVEYANCE TAX › Section 18-247-2 - Basis and rate of tax

Current through June, 2024
(a) The tax imposed
			 by chapter 247, HRS, aforesaid (hereinafter referred to as "Conveyance Tax"),
			 shall be based on the actual and full consideration, and shall be at the rate
			 of five cents ($.05) on each one hundred dollars ($100) of such actual and full
			 consideration; provided, however, that in the case of a lease or sublease the
			 provisions of the conveyance tax law shall apply only to a lease or sublease
			 whose full unexpired term is for a period of five years or more, and in those
			 cases, including where appropriate those cases where the lease has been
			 extended or amended, the tax herein shall be based on the cash value of the
			 lease rentals discounted to present day value and capitalized at the rate of
			 six percent (6%), plus the actual and full consideration paid or to be paid for
			 any and all improvements, if any, which shall include on site as well as off
			 site improvements, applicable to the leased premises; and provided further,
			 that the conveyance tax imposed for each transaction shall be not less than one
			 dollar ($1.00).
(b) In exchange of
			 properties, the consideration shall be the market value of all properties
			 exchanged plus any other consideration. In assignments of leases, the tax shall
			 be based on the actual and full consideration paid for the leasehold and the
			 value of any increase in lease rental discounted to present value.
(c) A schedule showing the amount of tax
			 applicable to the actual and full consideration paid is attached hereto, marked
			 Appendix I, and made a part hereof and examples of how to compute the lease
			 rent when there is an extension of term or increase in length, marked Appendix
			 II.
Hawaii Administrative Rules › Title 18 - DEPARTMENT OF TAXATION › Chapter 247 - CONVEYANCE TAX › Section 18-247-3 - Exemptions

Current through June, 2024
The conveyance tax shall not apply to:
(a) Any document which is executed prior to
			 January 1, 1967.
(b) Any document
			 which is given only to secure a debt or obligation.
(c) Any document which only confirms or
			 corrects a document previously recorded or filed.
(d) Any document between a husband and wife,
			 or parent and child, in which only a nominal consideration is paid. "Parent"
			 means a person who is the natural parent of the child or who has legally
			 adopted the child, and the word "child" includes both minors and
			 adults.
(e) Any document in which
			 there is a consideration of $100 or less paid or to be paid.
(f) Any document or instrument conveying real
			 property which is executed pursuant to the provisions of an agreement of sale,
			 and where applicable, any assignment of the agreement of sale thereof;
			 provided, however, that the conveyance taxes have been fully paid upon such
			 agreement of sale, and where applicable, upon such assignment of agreement of
			 sale.
(g) Any document in which the
			 United States or any agency or instrumentality thereof or the State of Hawaii
			 or any agency, instrumentality, or governmental or political subdivision
			 thereof are the only parties thereto.
(h) Any document executed pursuant to a tax
			 sale; conducted by the United States or any agency or instrumentality thereof
			 or the State of Hawaii or any agency, instrumentality, or governmental or
			 political subdivision thereof for delinquent taxes or assessments.
(i) Any document, executed, pursuant to
			 eminent domain proceedings, actual or threatened, by the United States or any
			 agency or instrumentality thereof or the State of Hawaii or any agency,
			 instrumentality or governmental or political subdivision thereof.
(j) Any document or instrument which solely
			 conveys or grants an easement or easements.
Hawaii Administrative Rules › Title 18 - DEPARTMENT OF TAXATION › Chapter 247 - CONVEYANCE TAX › Section 18-247-4 - Payment and liability of the tax

Current through June, 2024
(a) The conveyance
			 tax shall be paid by the seller or any other person conveying realty, or any
			 interests therein, by a document subject to the provision of Administrative
			 Rules § 18-247-1; except, however, in the case where the United States or
			 any agency or instrumentality thereof or the State of Hawaii or any agency,
			 instrumentality, or governmental or political subdivision thereof is the
			 seller, the conveyance tax shall be paid by the purchaser.
(b) The conveyance tax shall be paid at the
			 office of the Registrar of Conveyances and shall be due and payable in any
			 event prior to the imprinting of the seal as hereinafter provided in §
			 18-247-5. Penalties and interest shall be added to and become a part of the
			 tax, when and as provided by section
			 231-39,
			 HRS. The penalty for late filing shall commence after the ninety day filing
			 period of the taxable transaction.