§342I-28  Tire inventory records andpayment.  (a)  Payment of the motor vehicle tire surcharge shall be madequarterly based on inventory records of the importers except for thoseimporters subject to subsection (c) or (d).  The dates September 30, December31, March 31, and June 30 represent the end of each quarter period.  Allimporters shall submit to the department documentation in sufficient detailthat identifies the number of tires imported into the State during the previousquarter.

(b)  The amount due from the importers for thequarter shall be equal to the number of tires provided in subsection (a)multiplied by the motor vehicle tire surcharge of $1.  Payment shall be made bycheck or money order payable to the Department of Health, State of Hawaii andshall be deposited into the environmental management special fund as providedin section 342I-29.  All subsequent inventory reports and payments shall bemade no later than the last day of the month following the end of the previouscalendar quarter, except for those importers subject to subsection (c) or (d).

(c)  An importer who imports fewer than fiftytires within a one-year period shall be exempt from payment of the surcharge.

(d)  An importer who imports fifty or moretires, but fewer than or equal to two hundred tires, or a motor vehicle rentalcompany shall be permitted to provide a report and payment of the surchargeannually, with year ending December 31. [L 2000, c 173, pt of §1; am L 2002, c191, §5]