§247-4  Payment and liability of the tax. (a)  The tax imposed by this chapter shall be paid by the grantor, lessor,sublessor, assignor, transferor, seller, conveyor, or any other personconveying realty, or any interest therein, by a document or instrument subjectto section 247-1; except, however, in the case where the United States or anyagency or instrumentality thereof or the State or any agency, instrumentality,or governmental or political subdivision thereof is the grantor, lessor,sublessor, assignor, transferor, seller, or conveyor, the tax shall be paid bythe grantee, lessee, sublessee, assignee, transferee, purchaser, or conveyee,as the case may be.

(b)  The tax imposed by this chapter shall bepaid at such place or places as the director of taxation may direct and shallbe due and payable no later than ninety days after the taxable transaction, andin any event prior to the imprinting of the seal or seals as provided bysection 247-5.  Penalties and interest shall be added to and become a part ofthe tax, when and as provided by section 231-39. [L 1966, c 10, pt of §1; HRS§247-4; am L 1968, c 5, §9]