HRS §251-13
Collecting unpaid surcharge taxes and stopping services
Read the official text at capitol.hawaii.gov ↗This section lets the state tax department sue in court to collect unpaid surcharge taxes and penalties. If you owe for 60 days or fail to get a required certificate for 60 days, the court can order you to stop providing rental or tour services until you pay or get the certificate.
businesses
The statute, as written — Collection by suit; injunction
A copy, taken August 20, 2026. The version published by the Legislature is the one that governs, and it may have changed since. Check it before relying on anything here.
The department may collect surcharge taxes due and unpaid under this chapter, together with all accrued penalties, by action in assumpsit or other appropriate proceedings in the circuit court of the judicial circuit in which the surcharge taxes arose. After delinquency shall have continued for sixty days, or if any person lawfully required so to do under this chapter shall fail to apply for and secure a certificate as provided by this chapter for a period of sixty days after the first date when the person was required under this chapter to secure the certificate, the department may proceed in the circuit court of the judicial circuit in which the rental motor vehicles were leased or the tour vehicles were hired, to obtain an injunction restraining the further furnishing of services until full payment shall have been made of all surcharge taxes, penalties, and interest due under this chapter, or until the certificate is secured, or both, as the circumstances of the case may require.
LawTrove is not legal advice. The summary above is a computer-generated restatement — the authoritative text is the official version linked above.