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June 26, 2003
RE: Revised Maui County Fuel Tax Rate, Effective July 1, 2003

Maui County Resolution 03-65 ("Resolution 03-65") increases the Maui County gasoline and diesel fuel tax rate from thirteen (13) cents to eighteen (18) cents per gallon. The increase in the tax will apply to all sales of gasoline and diesel fuel beginning July 1, 2003 (the increase applies to stock that was purchased by distributors before July 1, 2003, but sold on or after July 1, 2003). Resolution 03-65 does not change Maui's rates for alternative fuels (i.e., biodiesel, ethanol, methanol, and liquefied petroleum gas).

The applicable fuel tax forms will be revised. The revised forms will be available at the district offices of the Department of Taxation and will be mailed to distributors.

Forms and other tax information may be downloaded from the Department's website at On Oahu, forms may be ordered by calling the Department's Forms by Fax/Mail Line at 587-7572. Persons calling from the neighbor islands or continental U.S. may call toll-free at 1-800-222-7572.

Kurt Kawafuchi
Director of Taxation

HRS Section Explained: HRS Sections 243-4(c)(2) and 243-5.