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  • » ANN 2002-18
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    August 23, 2002
    RE: Amendments to chapters 18-243 and 18-251, Hawaii Administrative Rules (HAR), and the repeal of chapter 18-244D, HAR

    Administrative rules amending chapters 18-243, HAR, and 18-251, HAR, were adopted by the Department of Taxation (Department) and signed by Governor Benjamin J. Cayetano. The Department also repealed chapter 18-244D, HAR. The rules took effect on August 12, 2002.

    Chapter 18-243, HAR, relating to the fuel tax, is amended by: (1) adding a definition of "public highways" to section 18-243-4-01, HAR; (2) adding a new section 18-243-7-01, HAR, discussing the exemption from fuel taxes for the sale of bonded aviation fuel; (3) renumbering section 18-243-4, HAR, as sections 18-243-4-01 and 18-243-4-02 HAR; and (4) correcting the HRS reference to chapter 243, in the historical note of the rules.

    Chapter 18-251, HAR, relating to the rental motor vehicle and tour vehicle surcharge tax (RV tax), is amended by: (1) adding a new subsection (e) to section 18-251-2-03, HAR, to clarify the exemption for vehicles leased on a month-to-month basis; (2) repealing the obsolete tax rate of "$2.00 per day or any portion of the day" in section 18-251-2-01, HAR, and inserting a reference to section 251-2, HRS, which provides the current tax rate ($3.00 per day); (3) repealing section 18-251-4-02, HAR, which provides for the assignment of the tax by taxation districts; (4) repealing section 18-251-11-01, HAR, which repeats the statutory language in section 251-11, HRS, and the penalty provision for the failure to keep records in section 231-35, HRS; and (5) deleting obsolete language and making nonsubstantive technical amendments in section 18-251-1-03, HAR.

    Chapter 18-244D, HAR, relating to the liquor tax, is repealed. This chapter contained obsolete liquor tax rates in section 18-244D-4-01, HAR, obsolete definitions in section 18-244D-1-01, HAR, and obsolete provisions for the adjustment of the liquor tax rates in sections 18-244D-4.5-01 and 18-244D-4.5-02, HAR.

    A copy of the rules may be downloaded from the Department's website at:

    Director of Taxation
    HRS Chapters Explained: Chapters 18-243, 18-244D, and 18-251, HAR