HAR §18-251-6-02. Short year return; change of ownership or cessation of business

(a) The event of change of ownership, complete transfer of motor vehicle rental or tour vehicle activity, going out of business, or otherwise ceasing to engage in the conduct of a tour operator business or providing rental motor vehicles to the public shall close the taxable year. (b) If there is a change of ownership or complete transfer of the business activity, or if a person goes out of business or otherwise ceases to engage in the activity, the person shall notify the director of the change, transfer, or cessation of business not more than ten days after the change, transfer, or cessation occurs in accordance with section 18-251-3-04. HRS §251-6 HRS §251-6 §18-251-7-01 RENTAL MOTOR VEHICLE, TOUR VEHICLE, AND CAR-SHARING VEHICLE SURCHARGE TAX 251- 18 (Unofficial Compilation as of 12/31/2025) (c) The person shall file a monthly return on or before the last day of the calendar month following the month in which the change of ownership, transfer of activity, or cessation of business took place. (d) If the person has been granted permission to make quarterly or semiannual tax returns instead of monthly returns, the person shall file a return of the installment of the tax due for the applicable quarterly or semiannual period on or before the last day of the calendar month following the month in which the change of ownership, transfer of activity, or cessation of business took place. (e) The person shall prepare and submit an annual tax return summarizing the months of the year engaged in the activity on or before the twentieth day of the fourth month after the change of ownership, transfer of activity, or cessation of business took place. (f) A person required by this section to file any tax return may apply for an extension as set forth in section 18-251-6-01(d). [Eff 1/27/92] (Auth: HRS §§231-3(9), 251-15(b)) (Imp: HRS §§237-30, 251-6)