FUEL TAXFUNDS

 

§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 theboating special fund.  All taxes collected under chapter 243 in each calendaryear, except the "county of Hawaii fuel tax", "city and countyof Honolulu fuel tax", "county of Maui fuel tax", and"county of Kauai fuel tax", shall be deposited in the state highwayfund; provided that:

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

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

As used in this section, "smallboats" means all vessels and other watercraft except those operated inoverseas transportation beyond the State, and ocean-going tugs and dredges.  Thechairperson of the board of land and natural resources, from July 1, 1992,and every three years thereafter, shall establish standards or formulas thatwill as equitably as possible establish the total taxes collected under chapter243 in each fiscal year that are derived from the sale of liquid fuel for usein or used for small boats.  The amount so determined shall be deposited in theboating special fund.

An amount equal to 0.3 per cent of the highwayfuel tax but not more than $250,000 collected under chapter 243 shall beallocated each fiscal year to the special land and development fund forpurposes of the management, maintenance, and development of trails and trailaccesses under the jurisdiction of the department of land and natural resourcesestablished 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, c250, §1(a); RL 1955, §129-11; am L 1957, c 217, §3; HRS §248-8; am L 1969, c10, §5; am L 1972, c 180, §4; am L 1991, c 272, §7; am L 1993, c 273, §4; am L1997, c 106, §3]

 

Cross References

 

  Charge againsthighway fund, see §36-28.

  Tobacco liabilityact, see chapter 675.

 

Case Notes

 

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