§249-2  Imposition of tax.  Except asotherwise provided in sections 249-1 to 249-13, and except in the case ofantique motor vehicles which shall be subject to an annual tax of $10 in lieuof the annual tax otherwise imposed by this section, all vehicles and motorvehicles 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 accordingto the net weight of each vehicle at a rate determined as hereinafter providedin section 249-13.  The tax shall become due and payable on January 1 andmust be paid before April 1, in each year.  The tax shall be paid by theowner of each vehicle in the county in which the vehicle is located at the timeof registration, whether the original registration or any subsequentregistration, and shall be collected by the director of finance of such county;provided that if any such vehicle is transported to another county after thepayment of such tax, no additional tax shall be imposed on such vehicle for theremaining 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 L1967, c 137, §2; HRS §249-2]