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  1. LII
  2. State Regulations
  3. Hawaii Code of Rules
  4. Title 18 - DEPARTMENT OF TAXATION
  5. Chapter 251 - RENTAL MOTOR VEHICLE AND TOUR VEHICLE TAX

Chapter 251 - RENTAL MOTOR VEHICLE AND TOUR VEHICLE TAX

  • State Regulations
  • Compare
  1. Subchapter 1 - DEFINITIONS; GENERALLY (§ 18-251-1-01)
  2. Subchapter 2 - DEFINITIONS; RENTAL MOTOR VEHICLE SURCHARGE TAX (§ 18-251-1-02 to 18-251-1-04)
  3. Subchapter 3 - DEFINITIONS; TOUR VEHICLE SURCHARGE TAX (§ 18-251-1-05 to 18-251-1-08)
  4. Subchapter 4 - IMPOSITION OF RENTAL MOTOR VEHICLE SURCHARGE TAX (§ 18-251-2-01 to 18-251-2-05)
  5. Subchapter 5 - IMPOSITION OF TOUR VEHICLE SURCHARGE TAX (§ 18-251-2-06 to 18-251-2-07)
  6. Subchapter 5.1 - IMPOSITION OF CAR-SHARING VEHICLE SURCHARGE TAX (§ 18-251-2.5-01 to 18-251-2.5-02)
  7. Subchapter 6 - REGISTRATION (§ 18-251-3-01 to 18-251-3-07)
  8. Subchapter 7 - RETURNS AND PAYMENTS (§ 18-251-4-01 to 18-251-7-01)
  9. Subchapter 8 - ASSESSMENTS (§ 18-251-8-01)
  10. Subchapter 9 and 10 - RESERVED
  11. Subchapter 11 - RECORDS (§ 18-251-11-01)
  12. Subchapter 12 to 16 - RESERVED

State regulations are updated quarterly; we currently have two versions available. Below is a comparison between our most recent version and the prior quarterly release. More comparison features will be added as we have more versions to compare.


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