§243-10  Statements and payments.  Eachdistributor and each person subject to section 243-4(b), on or before the lastday of each calendar month, shall file with the director of taxation, on formsprescribed, prepared, and furnished by the director, a statement, authenticatedas provided in section 231-15, showing separately for each county and for theisland of Lanai and the island of Molokai within which and whereon fuel is soldor used during each preceding month of the calendar year, the following:

(1)  The total number of gallons of fuel refined,manufactured, or compounded by the distributor or person within the State andsold or used by the distributor or person, and if for ultimate use in anothercounty or on either island, the name of that county or island;

(2)  The total number of gallons of fuel acquired bythe distributor or person during the month from persons not subject to the taxon the transaction or only subject to tax thereon at the rate of 1 cent pergallon, as the case may be, and sold or used by the distributor or person, andif for ultimate use in another county or on either island, the name of thatcounty or island;

(3)  The total number of gallons of fuel sold by thedistributor or person to the United States or any department or agency thereof,or to any other person or entity, or used in any manner, the effect of whichsale or use is to exempt the fuel from the tax imposed by this chapter;

(4)  Additional information relative to theacquisition, purchase, manufacture, or importation into the State, and thesale, use, or other disposition, of diesel oil by the distributor or personduring the month, as the department of taxation by rule shall prescribe.

At the time of submitting the foregoing reportto the department, each distributor and person shall pay the tax on each gallonof fuel (including diesel oil) sold or used by the distributor or person ineach county and on the island of Lanai and the island of Molokai during thepreceding month, as shown by the statement and required by this chapter;provided that the tax shall not apply to any fuel exempted and so long as thesame is exempted from the imposition of the tax by the Constitution or laws ofthe United States; and the tax shall be paid only once upon the same fuel;provided further that a licensed distributor shall be entitled, in computingthe tax the licensed distributor is required to pay, to deduct from the gallonsof fuel reported for the month for each county or for the island of Lanai orthe island of Molokai, as the case may be, one gallon for each ninety-ninegallons of like liquid fuel sold by retail dealers in that county or on thatisland during the month, as shown by certificates furnished by the retaildealers to the distributor and attached to the distributor's report.  All taxespayable for any month shall be delinquent after the expiration of the last dayof the following month.

Statements filed under this section concerningthe number of gallons of fuel refined, manufactured, compounded, imported, soldor used by the distributor or person are public records. [L 1932 1st, c 19, §7;am L 1933, c 133, §3; RL 1935, §2016; am L 1937, c 189, §2; am L Sp 1941, c 26,pt of §1; am L 1943, c 4; RL 1945, §5409; am L 1947, c 196, §4; am L 1949, c373, §3; am L 1953, c 20, §7 and c 125, pt of §9; am L 1955, c 250, §4; RL1955, §123-7; am L 1957, c 322, §3; am L Sp 1959 2d, c 1, §16; am L 1965, c169, §1; HRS §243-10; gen ch 1985; am L 1991, c 55, §2; am L 2000, c 85, §2]

 

Case Notes

 

  Cited:  36 H. 170, 175.