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HRS §251-5

How to pay the surcharge tax and where the money goes

This section says how you must pay the surcharge tax: by cash, bank draft, cashier's check, money order, or certificate of deposit, in the way the department requires. The department then puts the money into the state highway fund.

businesses

The statute, as written — Remittances

All remittances of surcharge taxes imposed under this chapter shall be made by cash, bank draft, cashier's check, money order, or certificate of deposit in the form and manner prescribed by the department. The department shall deposit the moneys into the state treasury to the credit of the state highway fund.
Read the official text at capitol.hawaii.gov ↗as published Jan 6, 2026our copy taken Aug 20, 2026

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