Haw. Rev. Stat. § 251-13
Collection by suit; injunction
Hawaii · Hawaii Revised Statutes Chapter 251 — Rental Motor Vehicle, Tour Vehicle, and Car-Sharing Vehicle Surcharge Tax · Status: effective
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- Citation
- Haw. Rev. Stat. § 251-13, Collection by suit; injunction, Hawaii, version 1 as recorded 2026-10-03, yourstate.us, https://yourstate.us/provision/2414938
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Full text
The department may collect surcharge taxes due and unpaid under this chapter, together with all accrued penalties, by action in assumpsit or other appropriate proceedings in the circuit court of the judicial circuit in which the surcharge taxes arose. After delinquency shall have continued for sixty days, or if any person lawfully required so to do under this chapter shall fail to apply for and secure a certificate as provided by this chapter for a period of sixty days after the first date when the person was required under this chapter to secure the certificate, the department may proceed in the circuit court of the judicial circuit in which the rental motor vehicles were leased or the tour vehicles were hired, to obtain an injunction restraining the further furnishing of services until full payment shall have been made of all surcharge taxes, penalties, and interest due under this chapter, or until the certificate is secured, or both, as the circumstances of the case may require.