Hawaii Administrative Rules
Title 18 - DEPARTMENT OF TAXATION
Chapter 237D - TRANSIENT ACCOMMODATIONS TAX
- Section 18-237D-1-01 - Definitions
- Section 18-237D-1-02 - "Fair market rental value", defined
- Section 18-237D-1-03 - "Gross rental" or "gross rental proceeds", defined
- Section 18-237D-1-04 - "Occupant", defined
- Section 18-237D-1-05 - "Operator", defined
- Section 18-237D-1-06 - "Transient", defined
- Section 18-237D-1-07 - "Transient accommodations", defined
- Section 18-237D-2-01 - Imposition and rates
- Section 18-237D-3-01 - Exemptions
- Section 18-237D-4-01 - Certificate of registration
- Section 18-237D-4-02 - Display of the registration certificate
- Section 18-237D-4-03
- Section 18-237D-4-04
- Section 18-237D-4-05
- Section 18-237D-4-06
- Section 18-237D-4-07
- Section 18-237D-4-08 - Display of local contact information
- Section 18-237D-4-09 - Procedures; scope and purpose
- Section 18-237D-4-10 - Definitions
- Section 18-237D-4-11 - Fine for failure to display
- Section 18-237D-4-12 - Written warning for first violation under section 237D-4(d), HRS
- Section 18-237D-4-13 - Citation for failure to display; requirements
- Section 18-237D-4-14 - Issuance of a citation for failure to display
- Section 18-237D-4-15 - Response to citation for failure to display
- Section 18-237D-4-16 - Venue
- Section 18-237D-4-17 - Docket
- Section 18-237D-4-18 - Hearing; request for and scheduling
- Section 18-237D-4-19 - Presiding officer of hearings; duties and powers; substitute presiding officers
- Section 18-237D-4-20 - Disqualification of presiding officers
- Section 18-237D-4-21 - Communications with the director or presiding officers
- Section 18-237D-4-22 - Computation of time
- Section 18-237D-4-23 - Filing of documents; amendment; dismissal; retention
- Section 18-237D-4-24 - Filed documents available for public inspection; exceptions
- Section 18-237D-4-25 - Appearances in agency appeal
- Section 18-237D-4-26 - Substitution of parties
- Section 18-237D-4-27 - Consolidation; separate hearings
- Section 18-237D-4-28 - Intervention
- Section 18-237D-4-29 - Prehearing conferences; exchange of exhibits; briefs
- Section 18-237D-4-30 - Motions
- Section 18-237D-4-31 - Evidence
- Section 18-237D-4-32 - Continuances or extensions of time
- Section 18-237D-4-33 - Service of decisions
- Section 18-237D-4-34 - Correction of transcript
- Section 18-237D-4-35 - Enforcement and stay
- Section 18-237D-5-01 - REPEALED
- Section 18-237D-6-01 - Return and payments
- Section 18-237D-6-02 - Remittances
- Section 18-237D-6-03 - Penalties
- Section 18-237D-7-01 - Annual return
- Section 18-237D-7-02 - Short year return; change of ownership or cessation of business
- Section 18-237D-8-01 - Filing of returns
- Section 18-237D-8-02 - Reserved
- Section 18-237D-8.5-01 - Reserved
- Section 18-237D-8.6-01 - Reconciliation; form requirement
- Section 18-237D-9-01 - Assessment upon failure to make return; limitation period; extension by agreement
- Section 18-237D-10-01 - Reserved
- Section 18-237D-11-01 - Reserved
- Section 18-237D-12-01 - Records to be kept; examination; penalties
- Section 18-237D-13-01 - Reserved
- Section 18-237D-14-01 - Reserved
- Section 18-237D-15-01 - Application of tax
- Section 18-237D-16-01 - Reserved
- Section 18-237D-17-01 - Reserved
Disclaimer: These regulations may not be the most recent version. Hawaii may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.
