Chapter 238

§238-1 Definitions for the General Excise and Use Tax Chapter

§238-2 Tax on bringing personal property into Hawaii

§238-2.2 Tax on intangible property bought from an unlicensed seller

§238-2.3 Tax on services or contracting bought from outside Hawaii

§238-2.6 County surcharge on state tax; administration

§238-3 When the use tax does not apply and how credits work

§238-4 Tax rules for producers buying certain items

§238-5 Returns

§238-6 Seller's duty to collect use tax

§238-7 Audits, extra tax bills, and refunds under this tax

§238-8 Appealing a tax assessment

§238-9 Keeping business records for tax

§238-9.5 Dealers must report out-of-state vehicle deliveries

§238-10 Penalties and interest added to tax

§238-11 How the state can collect overdue taxes

§238-13 Tax director's powers under this tax law

§238-16 Tax director can make rules to enforce this law