§243-6  Fuel taxes, dispositions.  The"city and county of Honolulu fuel tax" shall be paid by thedepartment of taxation into the state treasury, and shall, by the statedirector of finance, be paid over to the director of finance of the city andcounty of Honolulu for deposit into the fund known as the "highwayfund" created by section 249-18.

The "county of Kauai fuel tax" shallbe paid by the department into the state treasury, and shall, by the statedirector of finance, be paid over to the director of finance of the county ofKauai for deposit into the fund known as the "highway fund" createdby section 249-18.

The "county of Hawaii fuel tax" shallbe paid by the department into the state treasury, and shall, by the statedirector of finance, be paid over to the director of finance of the county ofHawaii for deposit into the fund known as the "highway fund" createdby section 249-18.

The "county of Maui fuel tax"collected on account of liquid fuel sold or used on the island of Lanai or soldelsewhere for ultimate use on the island of Lanai, shall be paid by thedepartment into the state treasury, and shall, by the state director offinance, be paid over to the director of finance of the county of Maui fordeposit into the fund known as the "highway fund" created by section249-18, for expenditure on the island of Lanai.  The "county of Maui fueltax" collected on account of liquid fuel sold or used on the island ofMolokai or sold elsewhere for ultimate use on the island of Molokai, shall bepaid by the department into the state treasury, and shall, by the statedirector of finance, be paid over to the director of finance of the county ofMaui for deposit into the fund known as the "highway fund" created bysection 249-18, for expenditure on the island of Molokai.  The remainder of the"county of Maui fuel tax" shall be paid by the department into thestate treasury, and shall, by the state director of finance, be paid over tothe director of finance of the county of Maui for deposit into the fund knownas the "highway fund" created by section 249-18.

Each of the foregoing taxes shall be expendedfor the following purposes, for the island for which the tax revenue isspecially indicated, or, if none, for the county for which the tax revenue isindicated:

(1)  For payment of interest on and redemption of anybonds duly issued or sold on or after July 1, 1951, under chapter 47 for thefinancing or aiding in financing the construction of county highway tunnels,approach roads thereto, and highways.  Such payments of interest and principalon the bonds when due, shall be first charges on such moneys so deposited inthe fund.

(2)  For acquisition, designing, construction,reconstruction, improvement, repair, and maintenance of county main and generalthoroughfares, highways, and other streets, street lights, storm drains, andbridges, including costs of new land therefor, when expenditures for theforegoing purposes cannot be financed under state-federal aid projects.

(3)  In the case of the city and county of Honolulu,for payment of the city and county's share in an improvement district initiatedby the city and county for an improvement listed in (2) above which ispermitted to be constructed in the city and county.

(4)  For the construction of county highway tunnels,overpasses, underpasses, and bridges, where such improvement cannot be madeunder state-federal aid projects.

(5)  For purposes and functions connected with countytraffic control and preservation of safety upon the public highways and streets.

(6)  For purposes and functions in connection withmass transit.

(7)  For acquisition, design, construction,improvement, repair, and maintenance of bikeways.

(8)  No expenditure shall be made, out of the revenuespaid into any such fund, which will jeopardize federal aid for highwayconstruction. [L 1955, c 250, §6; RL 1955, §123-3.2; am L 1957, c 250, §1 and c276, §1; am L 1959, c 74, §1; am L Sp 1959 2d, c 1, §§14, 16; am L 1963, c 114,§1; HRS §243-6; am L 1970, c 197, §1; am L 1977, c 68, §1]

 

Cross References

 

  Special funds, see also §248-8.