Kauai County Ordinance No. 738 in conjunction with Kauai County Council Resolution 22-99, increases the Kauai County fuel tax rate to 13 cents per gallon on liquid fuel sold or used in Kauai County effective July 1, 1999. The fuel tax on gasoline and diesel oil used on the public highways is increased from 10 cents per gallon to 13 cents per gallon. The fuel tax on liquid petroleum gas sold or used on the public highways is increased from 7 cents per gallon to 9 cents per gallon. (See attachment for "Schedule of Fuel Tax Rates, Effective July 1, 1999.")

The applicable fuel tax forms are being revised to incorporate the increase in the Kauai County fuel tax rate. The revised tax forms will be available shortly 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 http://www.state.hi.us/tax/html. On Oahu, forms may be ordered by calling the Department's Forms Request Line at 587-7572. Persons who are not calling from Oahu may call 1-800-222-7572 to receive forms by mail or 808-678-0522 from a fax machine to receive forms by fax.

/s/
RAY K. KAMIKAWA
Director of Taxation

Attachment: "Schedule of Fuel Tax Rates, Effective July 1, 1999."