FUEL TAX
FUNDS



 



§248-8  Special funds in treasury of State. 
There are created in the treasury of the State three special funds to be known,
respectively, as the state highway fund, the airport revenue fund, and the
boating special fund.  All taxes collected under chapter 243 in each calendar
year, except the "county of Hawaii fuel tax", "city and county
of Honolulu fuel tax", "county of Maui fuel tax", and
"county of Kauai fuel tax", shall be deposited in the state highway
fund; provided that:



(1)  All taxes collected under chapter 243 with
respect to gasoline or other aviation fuel sold for use in or used for
airplanes shall be set aside in the airport revenue fund; and



(2)  All taxes collected under chapter 243 with
respect to liquid fuel sold for use in or used for small boats shall be
deposited in the boating special fund.



As used in this section, "small
boats" means all vessels and other watercraft except those operated in
overseas transportation beyond the State, and ocean-going tugs and dredges.  The
chairperson of the board of land and natural resources, from July 1, 1992,
and every three years thereafter, shall establish standards or formulas that
will as equitably as possible establish the total taxes collected under chapter
243 in each fiscal year that are derived from the sale of liquid fuel for use
in or used for small boats.  The amount so determined shall be deposited in the
boating special fund.



An amount equal to 0.3 per cent of the highway
fuel tax but not more than $250,000 collected under chapter 243 shall be
allocated each fiscal year to the special land and development fund for
purposes of the management, maintenance, and development of trails and trail
accesses under the jurisdiction of the department of land and natural resources
established under section 198D-2. [L 1932 1st, c 19, pt of §12; RL 1935, pt of
§2021; am L 1937, c 172, pt of §3; RL 1945, pt of §5260; am L 1945, c 82, pt of
§5; am L 1947, c 196, pt of §1; am L 1951, c 67, §1 and c 302, §2; am L 1955, c
250, §1(a); RL 1955, §129-11; am L 1957, c 217, §3; HRS §248-8; am L 1969, c
10, §5; am L 1972, c 180, §4; am L 1991, c 272, §7; am L 1993, c 273, §4; am L
1997, c 106, §3]



 



Cross References



 



  Charge against
highway fund, see §36-28.



  Tobacco liability
act, see chapter 675.



 



Case Notes



 



  Cited:  36 H. 170,
175; 44 H. 154, 172, 352 P.2d 861.