HAR §19-107-5. Taxable gross weight

(a) The taxable gross weight of a vehicle is the sum of: (1) The actual unloaded weight of the vehicle fully equipped for service; (2) The actual unloaded weight of any trailer or semitrailer fully equipped for service that is customarily used in combination with the vehicle; and (3) The weight of the maximum load customarily carried on the vehicle and on any trailer or semitrailer used in combination with the vehicle. (b) For a bus the taxable gross weight is the actual unloaded weight plus one hundred and fifty pounds for each seating unit provided for passenger and driver. [Eff JAN 18 1987] (Auth: HRS §§264-23, 286-16) (Imp: 26 C.F.R. §41.4482(b)-1)