Hawaii Administrative Rules
Title 18 - DEPARTMENT OF TAXATION
Chapter 247 - CONVEYANCE TAX
Section 18-247-5 - Imprinting of seal
Current through August, 2023
(a) The conveyance tax shall be evidenced as paid by the imprinting of a seal on the document at the time that the said tax is paid at the office of the registrar of conveyances. The seal shall be so imprinted upon payment of the tax together with the appropriate penalty and interest where applicable, and, in any event, prior to the recordation or filing of the document with the registrar of conveyances or the assistant registrar of the Land Court.
(b) In implementing these rules, the director may require that the documents be brought to any of the district offices of the department of taxation for an examination of the document, or for the purpose of having the seal imprinted on the document.
[Eff 2/16/82] (Auth: HRS §§ 231-3(9), 247-9) (Imp: HRS § 247-5)