§249-4  Exemptions for new vehicles and
official vehicles.  All new vehicles, otherwise taxable under sections
249-1 to 249-13, in stock for purposes of sale, shall be exempt from the tax
herein provided, and number plates for all these vehicles may be issued as now
and hereafter provided by ordinance of the county.  All motor vehicles owned or
leased for twelve months or longer by the State or any county and all motor
vehicles and motorcycles owned or leased for twelve months or longer by police
officers of the State or any county that actually are used by them in their
travel on official business shall be exempt from the tax herein provided, and
number plates for all these vehicles may be issued as provided by ordinance of
the county; provided that the director of finance may charge the State an
amount equal to the cost to the county of the number plates issued to the
State. [RL 1935, pt of §2157; am L 1937, c 214, §1, subs 3; am L 1941, c 193,
§1; RL 1945, pt of §5704; am L 1951, c 222, pt of §3; am L 1953, c 143, pt of
§2; RL 1955, §130-4; HRS §249-4; am L 1989, c 355, §1; am L 1992, c 247, §1]