Hawaii Administrative Rules
Title 18 - DEPARTMENT OF TAXATION
Chapter 251 - RENTAL MOTOR VEHICLE AND TOUR VEHICLE TAX
Subchapter 5 - IMPOSITION OF TOUR VEHICLE SURCHARGE TAX
Section 18-251-2-07 - Surcharge tax on tour vehicles; cost not deductible from public service company tax

Universal Citation: HI Admin Rules 18-251-2-07
Current through November, 2023

The tour vehicle surcharge tax imposed on a tour vehicle operator is not deductible from gross income subject to the public service company tax, chapter 239, HRS.

[Eff 1/27/92; am 1/2/93] (Auth: HRS §§ 231-3(9), 251-15(b)) (Imp: HRS § 251-2)

[Am 4/8/2016]

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