Hawaii Administrative Rules
Title 18 - DEPARTMENT OF TAXATION
Chapter 247 - CONVEYANCE TAX
Section 18-247-6 - Certificate of conveyance required
Current through August, 2023
(a) Except as otherwise provided in these rules, at least one person made a party, with the exception of governmental bodies, agencies, or officers, to a document subject to the provisions of § 18-247-1 herein, or his duly authorized representative shall file with the director of the office of the registrar of conveyances a certificate of conveyance numbered and designated as Form P-64A, "Conveyance Tax Certificate" declaring the actual and full consideration of the property transferred, and any other information as the director shall require. When a single document conveys more than one lot or parcel, the certificate shall list a separate declaration of the actual and full consideration for each lot or parcel subject to waiver by the director, or his designee, prior to the imprinting of the conveyance tax seal. The certificate shall be appended to the document and shall be filed with the director at the office of the registrar of conveyances.
(b) No certificate is required to be filed for any document executed prior to January 1, 1967, and for any document to secure a debt or obligation or release of such security thereof. A certificate of exemption shall be filed with the director as aforesaid and as required herein within ninety days after the transaction, 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 for the following situations:
(c) In order to comply with the provisions of § 18-247-6, at least one person made a party to a document subject thereto or his duly authorized representative, shall make a declaration of all pertinent information with respect to the property transferred by completing and signing the form, numbered and designated as Form P-64B, "Exemption from Conveyance Tax" and filing the same with the director, as aforesaid.
(d) Notwithstanding the foregoing, where the director deems it impracticable to require the filing of a certificate or to obtain the signature of any or all parties to a certificate required under this section, he may, in his discretion, waive the requirement of filing the certificate or of securing the signature of any party to the certificate.
(e) No document, for which a certificate is required to be filed with the director under this section, shall be accepted for recordation or filing with the registrar of conveyances or the assistant registrar of the Land Court, unless such certificate has been duly filed. If the document is exempt from the conveyance tax, such an imprint shall be so affixed stating the exemption, the receipt of the required certificate and the date of filing. If the exempt document is additionally exempt from the filing of a certificate, this fact shall be so imprinted.
(f) Confidentiality of the certificate. Except as provided by law, it shall be unlawful for any officer or employee of the State to make known intentionally information imparted by the certificate filed or to wilfully permit any such certificate or any copy thereof to be seen or examined by any person other than the person executing such certificate or his duly authorized agents, or any person duly authorized by the State in connection with their official duties. Any offense against the foregoing provisions shall be punishable by a fine not exceeding five hundred dollars ($500) or imprisonment not exceeding one year, or both.
[Eff 2/16/82] (Auth: HRS §§ 231-3(9), 247-9) (Imp: HRS § 247-6)