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HRS §249-2

Annual vehicle tax based on weight

This section says that most vehicles and motor vehicles must pay an annual tax based on their weight. The owner pays the tax in the county where the vehicle is registered. Antique motor vehicles pay a different, lower tax instead.

counties

The statute, as written — Imposition of tax

Except as otherwise provided in sections 249-1 to 249-13, and except in the case of antique motor vehicles which shall be subject to an annual tax of $10 in lieu of the annual tax otherwise imposed by this section, all vehicles and motor vehicles as defined in section 249-1, shall be subject to an annual tax, computed, except for the minimum tax provided for in section 249-13 according to the net weight of each vehicle at a rate determined as hereinafter provided in section 249-13. The tax shall be paid by the owner of each vehicle in the county in which the vehicle is located at the time of registration, whether the original registration or any subsequent registration, and shall be collected by the director of finance of such county; provided that if a vehicle is transported to another county after the payment of the tax, no additional tax shall be imposed on the vehicle for the remaining period of the year for which the tax has been paid. [RL 1935, pt of §2157; am L 1937, c 214, §1; RL 1945, §5705; am L 1951, c 162, §1; RL 1955, §130-2; am L 1963, c 97, §2; am L 1965, c 266, §1; am L 1966, c 49, §2; am L 1967, c 137, §2; HRS §249-2; am L 2010, c 20, §1]
Read the official text at capitol.hawaii.gov ↗as published Jan 6, 2026our copy taken Aug 20, 2026

Sections this one refers to

§249-1 Definitions for vehicle-related county taxes

§249-13 How the county sets vehicle tax rates

LawTrove is not legal advice. The summary above is a computer-generated restatement — the authoritative text is the official version linked above.