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HRS §39-19

State promises to keep aviation fuel tax for refunding bonds

If the state issues general obligation bonds to pay off aviation revenue bonds, it promises bondholders to keep collecting an aviation fuel tax. The tax money is set aside to pay the bond principal and interest. The state can still issue more bonds with the same tax backing.

state agencies

The statute, as written — Aviation fuel tax, pledge

If at any time the director of finance, with the approval of the governor, shall issue general obligation bonds for the purpose of refunding aviation revenue bonds, then so long as any general obligation refunding bonds are outstanding, the State covenants with the holders of the bonds that it will levy and collect an aviation fuel tax in an amount at least sufficient to provide for the payment of the principal and interest thereof, which amounts are hereby pledged to the payment of that principal and interest. The State reserves the right to issue subsequent bonds, whether general obligation or revenue bonds, equally secured by a pledge of the revenues of the aviation fuel tax.
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.