Hawaii Revised Statutes 249-2 – Imposition of tax
Terms Used In Hawaii Revised Statutes 249-2
- county: includes the city and county of Honolulu. See Hawaii Revised Statutes 1-22
- Director of finance: means the director of finance of each county or of the county concerned, and includes the director's duly authorized deputies and subordinates. See Hawaii Revised Statutes 249-1
- net weight: means the actual weight of such vehicle, as determined on a standard scale, including all equipment and accessories ordinarily attached to and used on the vehicle and, in the case of a motor vehicle, the maximum fuel, oil, and water possible of being carried for its operation. See Hawaii Revised Statutes 249-1
- Vehicle: means every device in, upon, or by which any person or property is or may be transported or drawn upon a highway, but excludes devices moved by human power or devices used exclusively upon stationary rails or tracks and mopeds. See Hawaii Revised Statutes 249-1
Except as otherwise provided in §§ 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 § 249-1, shall be subject to an annual tax, computed, except for the minimum tax provided for in § 249-13 according to the net weight of each vehicle at a rate determined as hereinafter provided in § 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.