§ 251-1 Definitions
§ 251-2 Rental motor vehicle and tour vehicle surcharge tax
§ 251-2.5 Car-sharing vehicle surcharge tax
§ 251-3 Certificate of registration
§ 251-4 Return and payments; penalties
§ 251-5 Remittances
§ 251-6 Annual return
§ 251-7 Filing of returns
§ 251-8 Assessment of surcharge tax upon failure to make return; limitation period; exceptions; extension by agreement
§ 251-9 Overpayment; refunds
§ 251-10 Appeals
§ 251-11 Records to be kept; examination
§ 251-12 Disclosure of returns unlawful; destruction of returns
§ 251-13 Collection by suit; injunction
§ 251-14 Application of surcharge tax
§ 251-15 Administration and enforcement; rules

Terms Used In Hawaii Revised Statutes > Chapter 251 - Rental Motor Vehicle, Tour Vehicle, and Car-Sharing Vehicle Surcharge Tax

  • Affidavit: A written statement of facts confirmed by the oath of the party making it, before a notary or officer having authority to administer oaths.
  • Amendment: A proposal to alter the text of a pending bill or other measure by striking out some of it, by inserting new language, or both. Before an amendment becomes part of the measure, thelegislature must agree to it.
  • Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
  • Applicant: means the person for whose use and benefit application for services or public assistance is made. See Hawaii Revised Statutes 346-1
  • Assembly: means the fabrication of a firearm or the fitting together of component parts to construct a firearm. See Hawaii Revised Statutes 134-1
  • Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
  • Attorney-in-fact: A person who, acting as an agent, is given written authorization by another person to transact business for him (her) out of court.
  • Automatic firearm: means any firearm that shoots, is designed to shoot, or can be readily modified to shoot automatically more than one shot, without a manual reloading, by a single function of the trigger. See Hawaii Revised Statutes 134-1
  • Bankruptcy: Refers to statutes and judicial proceedings involving persons or businesses that cannot pay their debts and seek the assistance of the court in getting a fresh start. Under the protection of the bankruptcy court, debtors may discharge their debts, perhaps by paying a portion of each debt. Bankruptcy judges preside over these proceedings.
  • Beneficiary: A person who is entitled to receive the benefits or proceeds of a will, trust, insurance policy, retirement plan, annuity, or other contract. Source: OCC
  • Car-sharing organization: means a rental motor vehicle lessor that operates a membership program in which:

    (1) Self-service access to a fleet of vehicles is provided, with or without requiring a reservation, exclusively to members of the organization who have paid a membership fee;

    (2) Members are charged a usage rate, either hourly or by the minute, for each use of a vehicle;

    (3) Members are not required to enter into a separate written agreement with the organization each time the member reserves and uses a vehicle; and

    (4) The average paid use period for all vehicles provided by the organization during any taxable period is six hours or less. See Hawaii Revised Statutes 251-1

  • Chief of police: means the chief of police of the counties of Hawaii, Maui, Kauai, or the city and county of Honolulu. See Hawaii Revised Statutes 134-1
  • Complaint: A written statement by the plaintiff stating the wrongs allegedly committed by the defendant.
  • Concealed: means , in relation to a firearm, that the firearm is entirely hidden from view of the public and not discernible by ordinary observation, in a manner that a reasonable person without law enforcement training would be unable to detect the presence of the firearm. See Hawaii Revised Statutes 134-1
  • Contract: A legal written agreement that becomes binding when signed.
  • Conviction: A judgement of guilt against a criminal defendant.
  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • county: includes the city and county of Honolulu. See Hawaii Revised Statutes 1-22
  • Decedent: A deceased person.
  • Department: means the department of taxation. See Hawaii Revised Statutes 251-1
  • Department: means the department of human services. See Hawaii Revised Statutes 346-1
  • Director: means the director of human services. See Hawaii Revised Statutes 346-1
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • Firearm: means any weapon, for which the operating force is an explosive, including but not limited to pistols, revolvers, rifles, shotguns, automatic firearms, noxious gas projectors, mortars, bombs, and cannon. See Hawaii Revised Statutes 134-1
  • Firearm receiver: includes any object or part that is not a firearm frame or receiver in finished form but that is designed or intended to be used for that purpose and may readily be made into a firearm frame or receiver through milling or other means. See Hawaii Revised Statutes 134-1
  • Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
  • Forgery: The fraudulent signing or alteration of another's name to an instrument such as a deed, mortgage, or check. The intent of the forgery is to deceive or defraud. Source: OCC
  • Fraud: Intentional deception resulting in injury to another.
  • Gift: A voluntary transfer or conveyance of property without consideration, or for less than full and adequate consideration based on fair market value.
  • Guardian: A person legally empowered and charged with the duty of taking care of and managing the property of another person who because of age, intellect, or health, is incapable of managing his (her) own affairs.
  • Injunction: An order of the court prohibiting (or compelling) the performance of a specific act to prevent irreparable damage or injury.
  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). Source: OCC
  • Lessor: means any person in the business of providing rental motor vehicles to the public. See Hawaii Revised Statutes 251-1
  • Liabilities: The aggregate of all debts and other legal obligations of a particular person or legal entity.
  • month: means a calendar month; and the word "year" a calendar year. See Hawaii Revised Statutes 1-20
  • Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
  • Precedent: A court decision in an earlier case with facts and law similar to a dispute currently before a court. Precedent will ordinarily govern the decision of a later similar case, unless a party can show that it was wrongly decided or that it differed in some significant way.
  • Probable cause: A reasonable ground for belief that the offender violated a specific law.
  • Probation: A sentencing alternative to imprisonment in which the court releases convicted defendants under supervision as long as certain conditions are observed.
  • Provider: means any person or public or private institution, agency or business concern authorized by the department to provide health care, service or supplies to beneficiaries of medical assistance. See Hawaii Revised Statutes 346-1
  • Recess: A temporary interruption of the legislative business.
  • revolver: means any firearm of any shape with a barrel less than sixteen inches in length and capable of discharging loaded ammunition or any noxious gas. See Hawaii Revised Statutes 134-1
  • Semiautomatic: means the mode of operation by which a firearm uses the energy of the explosive in a fixed cartridge to extract a fired cartridge and chamber a fresh cartridge with each single pull of a trigger. See Hawaii Revised Statutes 134-1
  • Surcharge tax: means the rental motor vehicle and tour vehicle surcharge tax established under this chapter. See Hawaii Revised Statutes 251-1
  • Tour vehicle: means any vehicle, including vans, minibuses, and buses used for the purpose of transporting persons for pleasure or sightseeing trips, or transporting persons to pleasure or sightseeing cruises or destinations. See Hawaii Revised Statutes 251-1
  • Tour vehicle operator: means a person who owns, manages, or dispatches tour vehicles. See Hawaii Revised Statutes 251-1
  • Trustee: A person or institution holding and administering property in trust.
  • Unconcealed: means not concealed. See Hawaii Revised Statutes 134-1
  • university: refers to the University of Hawaii, unless otherwise required by the context. See Hawaii Revised Statutes 304A-101
  • vehicle: means every vehicle which is:

    (1) Self-propelled and every vehicle which is propelled by electric power but which is not operated upon rails which is rented or leased or offered for rent or lease in this State, whether for personal or commercial use, for a period of six months or less; and

    (2) Designed to carry seventeen passengers or fewer. See Hawaii Revised Statutes 251-1