Haw. Rev. Stat. § 251-14
Application of surcharge tax
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. § 251-14, Application of surcharge tax, Hawaii, version 1 as recorded 2026-10-03, yourstate.us, https://yourstate.us/provision/2414939
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Full text
The surcharge tax imposed by this chapter shall be in addition to any other taxes imposed by any other laws of the State, except as otherwise specifically provided in this chapter; provided that if it be held by any court of competent jurisdiction that the surcharge tax imposed by this chapter may not legally be imposed in addition to any other tax or taxes imposed by any other law or laws with respect to the same property or the use thereof, then this chapter shall be deemed not to apply to such property and the use thereof under the specific circumstances, but the other laws shall be given full effect with respect to such property and use.