USE TAX LAW
238-1 Definitions, generally
238-2 Imposition of tax on tangible personal property;
238-2.2 Imposition of tax on intangible property
238-2.3 Imposition of tax on imported services or contracting;
238-2.6 County surcharge on state tax; administration
238-3 Application of tax, etc.
238-4 Certain property used by producers
238-6 Collection of tax by seller; penalty
238-7 Audits; additional assessments; refunds
238-8 Appeal, correction of assessment
238-9.5 Motor vehicle importation; report by dealers; proof
238-11 Collection of taxes by assumpsit or distraint;
concurrent jurisdiction of district judges
238-13 Other provisions of general excise tax law
238-14 Taxes state realizations
238-15 Short title
238-16 Rules and regulations
Law Journals and Reviews
Taxes in Hawaii Since July 1, 1968: A Report on the Unreported Decisions of Judge Dick Yin Wong. 9 HBJ, no. 4, at 95 (1973).
Hawaii's General Excise Tax Law: A Comprehensive Review of the Decisions. II HBJ, no. 13, at 1 (1998).