§243-9  Distributors, etc., to keep records. Every distributor shall keep in the State and preserve for five years a recordin such form as the department of taxation shall prescribe, showing separatelyfor each county and for the islands of Lanai and Molokai, within which orwhereon fuel is sold or used during each month of the calendar year, thefollowing:

(1)  The total number of gallons of fuel refined,manufactured, produced, or compounded by the distributor and sold or used bythe distributor, 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 such fuel importedby the distributor, or acquired by the distributor from persons not licenseddistributors, and sold or used by the distributor, and if for ultimate use inanother county or on either island, the name of that county or island; and

(3)  The total number of gallons of such fuel sold tothe United States or any department or agency thereof or to any other person orentity, or used in any manner, the effect of which sale or use is to exempt thefuel so sold or used from the imposition of the tax provided for by thischapter.

The record shall show such other data andfigures relevant to the enforcement and administration of this chapter as thedepartment may require. [L 1932 1st, c 19, §6; RL 1935, §2015; am L Sp 1941, c26, pt of §1; RL 1945, §5408; am L 1947, c 196, §3; am L 1949, c 373, §2; am L1953, c 20, §6; RL 1955, §123-6; am L Sp 1959 2d, c 1, §16; am L 1963, c 45,§6; HRS §243-9; gen ch 1985]

 

Case Notes

 

  Cited:  36 H. 170, 175.