HAR §18-251-3-06
HAR §18-251-3-06. Registration upon reorganization; partnership formation
Cite as Haw. Code R. § 18-251-3-06
Any tour vehicle
operator business or business providing rental motor vehicles to the public which reorganizes its corporate structure
or forms a partnership shall notify the taxation district office in which the person is registered of the change by
HRS §251-3
HRS §251-3
HRS §251-3
HRS §251-3
HRS §251-3
§18-251-3-07
RENTAL MOTOR VEHICLE, TOUR VEHICLE,
AND CAR-SHARING VEHICLE SURCHARGE TAX
251- 16 (Unofficial Compilation as of 12/31/2025)
canceling the registration on a form prescribed by the department not more than ten days after the reorganization or
the formation of the partnership. The person shall file a new certificate of registration as set forth in section 18-251-
3-01. [Eff 1/27/92] (Auth: HRS §§231-3(9), 251-15(b)) (Imp: HRS §251-3)