§249-2  Imposition of tax.  Except as
otherwise provided in sections 249-1 to 249-13, and except in the case of
antique motor vehicles which shall be subject to an annual tax of $10 in lieu
of the annual tax otherwise imposed by this section, all vehicles and motor
vehicles as defined in section 249-1, shall be subject to an annual tax,
computed, except for the minimum tax provided for in section 249-13 according
to the net weight of each vehicle at a rate determined as hereinafter provided
in section 249-13.  The tax shall become due and payable on January 1 and
must be paid before April 1, in each year.  The tax shall be paid by the
owner of each vehicle in the county in which the vehicle is located at the time
of registration, whether the original registration or any subsequent
registration, and shall be collected by the director of finance of such county;
provided that if any such vehicle is transported to another county after the
payment of such tax, no additional tax shall be imposed on such vehicle for the
remaining period of the year for which such tax has been paid. [RL 1935, pt of
§2157; am L 1937, c 214, §1; RL 1945, §5705; am L 1951, c 162, §1; RL 1955,
§130-2; am L 1963, c 97, §2; am L 1965, c 266, §1; am L 1966, c 49, §2; am L
1967, c 137, §2; HRS §249-2]