§247-1  Imposition of tax.  There is
hereby imposed and shall be levied, collected, and paid, a tax as hereinafter
provided, on all transfers or conveyances of realty or any interest therein, by
way of deeds, leases, subleases, assignments of lease, agreements of sale,
assignments of agreement of sale, instruments, writings, and any other
document, whereby any lands, interests in land, tenements, or other realty sold
shall be granted, assigned, transferred, or otherwise conveyed to, or vested
in, the purchaser or purchasers, lessee or lessees, sublessee or sublessees,
assignee or assignees, or any other person or persons, by the person's or their
direction. [L 1966, c 10, pt of §1; HRS §247-1; am L 1968, c 5, §2; gen ch
1985]