247-13 Short title.
§247-13 Short title. This chapter may be cited as the “Conveyance Tax Law”. [L 1966, c 10, pt of §1; HRS §247-13]
247-7 Disposition of taxes.
§247-7 Disposition of taxes. All taxes collected under this chapter shall be paid into the state treasury to the credit of the general fund of the State, to be used and expended for the purposes for which the general fund was created and exists by law; provided that of the taxes collected each fiscal year: […]
247-8 Refunds.
§247-8 Refunds. The director of taxation may order the refund in whole or in part of any tax which has been erroneously or unjustly paid. The order shall be made in accordance with section 231-23. As to all tax payments for which a refund or credit is not authorized by this section (including, without prejudice […]
247-9 Enforcement and administration.
§247-9 Enforcement and administration. The director of taxation shall administer and enforce the taxes imposed by this chapter. The director may prescribe rules and regulations not inconsistent with the provisions herein for their detailed and efficient administration. At any time after the making of a conveyance or transfer subject to the tax imposed by this […]
247-10 Collection.
§247-10 Collection. All revenue laws relating to the assessment and collection of taxes are hereby extended to and made a part of this chapter, so far as applicable, for the purpose of collecting the tax imposed herein. [L 1966, c 10, pt of §1; HRS §247-10]
247-11 and 247-12 REPEALED.
§ §247-11 and 247-12 REPEALED. L 1995, c 92, § §30, 31.
247-1 Imposition of tax.
§247-1 Imposition of tax. There is hereby imposed and shall be levied, collected, and paid, a tax as hereinafter provided, on all transfers or conveyances of realty or any interest therein, by way of deeds, leases, subleases, assignments of lease, agreements of sale, assignments of agreement of sale, instruments, writings, and any other document, whereby […]
247-2 Basis and rate of tax.
§247-2 Basis and rate of tax. The tax imposed by section 247-1 shall be based on the actual and full consideration (whether cash or otherwise, including any promise, act, forbearance, property interest, value, gain, advantage, benefit, or profit), paid or to be paid for all transfers or conveyance of realty or any interest therein, that […]
247-3 Exemptions.
§247-3 Exemptions. The tax imposed by section 247-1 shall not apply to: (1) Any document or instrument that is executed prior to January 1, 1967; (2) Any document or instrument that is given to secure a debt or obligation; (3) Any document or instrument that only confirms or corrects a deed, lease, sublease, assignment, transfer, […]
247-4 Payment and liability of the tax.
§247-4 Payment and liability of the tax. (a) The tax imposed by this chapter shall be paid by the grantor, lessor, sublessor, assignor, transferor, seller, conveyor, or any other person conveying realty, or any interest therein, by a document or instrument subject to section 247-1; except, however, in the case where the United States or […]