§243-10  Statements and payments.  Each
distributor and each person subject to section 243-4(b), on or before the last
day of each calendar month, shall file with the director of taxation, on forms
prescribed, prepared, and furnished by the director, a statement, authenticated
as provided in section 231-15, showing separately for each county and for the
island of Lanai and the island of Molokai within which and whereon fuel is sold
or 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 and
sold or used by the distributor or person, and if for ultimate use in another
county or on either island, the name of that county or island;



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



(3)  The total number of gallons of fuel sold by the
distributor 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 which
sale or use is to exempt the fuel from the tax imposed by this chapter;



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



At the time of submitting the foregoing report
to the department, each distributor and person shall pay the tax on each gallon
of fuel (including diesel oil) sold or used by the distributor or person in
each county and on the island of Lanai and the island of Molokai during the
preceding 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 the
same is exempted from the imposition of the tax by the Constitution or laws of
the United States; and the tax shall be paid only once upon the same fuel;
provided further that a licensed distributor shall be entitled, in computing
the tax the licensed distributor is required to pay, to deduct from the gallons
of fuel reported for the month for each county or for the island of Lanai or
the island of Molokai, as the case may be, one gallon for each ninety-nine
gallons of like liquid fuel sold by retail dealers in that county or on that
island during the month, as shown by certificates furnished by the retail
dealers to the distributor and attached to the distributor's report.  All taxes
payable for any month shall be delinquent after the expiration of the last day
of the following month.



Statements filed under this section concerning
the number of gallons of fuel refined, manufactured, compounded, imported, sold
or 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, c
373, §3; am L 1953, c 20, §7 and c 125, pt of §9; am L 1955, c 250, §4; RL
1955, §123-7; am L 1957, c 322, §3; am L Sp 1959 2d, c 1, §16; am L 1965, c
169, §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.