Haw. Rev. Stat. § 243-9
Distributors, etc., to keep records
Hawaii · Hawaii Revised Statutes Chapter 243 — Fuel Tax Law · Status: effective
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- Citation
- Haw. Rev. Stat. § 243-9, Distributors, etc., to keep records, Hawaii, version 1 as recorded 2026-10-03, yourstate.us, https://yourstate.us/provision/2413341
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Full text
Every distributor shall keep in the State and preserve for five years a record in such form as the department of taxation shall prescribe, showing separately for each county and for the islands of Lanai and Molokai, within which or whereon fuel is sold or used during each month of the calendar year, the following:
(1) The total number of gallons of fuel refined, manufactured, produced, or compounded by the distributor and sold or used by the distributor, and if for ultimate use in another county or on either island, the name of that county or island;
(2) The total number of gallons of such fuel imported by the distributor, or acquired by the distributor from persons not licensed distributors, and sold or used by the distributor, and if for ultimate use in another county or on either island, the name of that county or island; and
(3) The total number of gallons of such fuel sold to the United States or any department or agency thereof or to any other person or entity, or used in any manner, the effect of which sale or use is to exempt the fuel so sold or used from the imposition of the tax provided for by this chapter.
The record shall show such other data and figures relevant to the enforcement and administration of this chapter as the department may require.