Haw. Code R. § 18-247-3 - Exemptions

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.

Notes

Haw. Code R. § 18-247-3

[Eff 2/16/82] (Auth: HRS §§ 231-3(9), 247-9) (Imp: HRS § 247-3)