Haw. Code R. § 18-251-3-05 - Registration of the acquisition, sale, transfer, assignment, or gift of a business
(a) Any person who
acquires a business providing rental motor vehicles to the public or a tour
vehicle operator business or sells, transfers, assigns, or gives away such a
business during the taxable year shall notify the taxation district office in
which the person is registered by filing a form prescribed by the department
not more than ten days after the transaction.
(b) A buyer, transferee, assignee, or
recipient of a gift of such a business shall register as set forth in section
18-251-3-01.
Notes
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