Report Title:

Civil Defense; State Vehicle Weight Tax

 

Description:

Provides an exemption to the state vehicle weight tax for the private vehicles owned by qualified volunteer civil defense workers who are required to use their vehicles during state emergencies.

 


HOUSE OF REPRESENTATIVES

H.B. NO.

2377

TWENTY-FOURTH LEGISLATURE, 2008

 

STATE OF HAWAII

 

 

 

 

 

 

A BILL FOR AN ACT


 

 

RELATING TO STATE VEHICLE WEIGHT TAX.

 

 

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF HAWAII:

 


     SECTION 1.  Section 249-33, Hawaii Revised Statutes, is amended by amending subsection (c) to read as follows:

     "(c)  [The exemptions provided by sections 249-3 to 249-6] The following exemptions shall apply to this section[.]:

     (1)  The exemptions under sections 249-3 to 249-6; and

     (2)  Private motor vehicles owned by qualified volunteer civil defense workers who are required to use their vehicles during state emergencies.

The provisions for refunds[,] and taxes for fraction of years for vehicles removed from or brought into the State and for junked vehicles, contained in sections 249-3 and 249-5 shall apply to the tax levied by this section."

     SECTION 2.  The director of taxation may adopt rules pursuant to chapter 91 to effectuate the purposes of this Act, including defining "qualified volunteer civil defense workers".

     SECTION 3.  Statutory material to be repealed is bracketed and stricken.  New statutory material is underscored.

     SECTION 4.  This Act shall take effect upon its approval and shall apply to taxable years beginning after December 31, 2007.

 

INTRODUCED BY:

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