Hawaii Administrative Rules
Title 19 - DEPARTMENT OF TRANSPORTATION
Subtitle 4 - HIGHWAYS DIVISION
Chapter 107 - ENFORCEMENT OF THE FEDERAL HEAVY VEHICLE USE TAX
Section 19-107-7 - Proof of payment
Current through February, 2024
(a) The registered owner of a highway motor vehicle with taxable gross weight of fifty-five thousand pounds or more shall submit proof of payment of the FHVU tax annually to the office specified in section 19-107-11 before the vehicle can be registered with the county. The term "proof of payment" shall be considered to refer in appropriate cases to proof of suspension of such tax under subsection 4483-3, Internal Revenue Code of 1954, as amended.
(b) The proof of payment required in subsection (a) shall consist of:
(c) Any proof of payment presented under this section shall relate to tax paid (or suspended) for the taxable period which includes the date that the county received the application for registration; except that for application for registration received during the months of July, August, or September, proof of payment for the immediately preceding taxable period may be used to verify payment of the tax.