Haw. Code R. § 18-247-4 - Payment and liability of the tax
(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.
Notes
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