Section

238-1 Definitions, generally

238-2 Imposition of tax on tangible personal property;

exemptions

238-2.3 Imposition of tax on imported services or contracting;

exemptions

238-2.5 Repealed

238-2.6 County surcharge on state tax; administration

238-3 Application of tax, etc.

238-4 Certain property used by producers

238-5 Returns

238-6 Collection of tax by seller; penalty

238-7 Audits; additional assessments; refunds

238-8 Appeal, correction of assessment

238-9 Records

238-9.5 Motor vehicle importation; report by dealers; proof

of payment

238-10 Penalties

238-11 Collection of taxes by assumpsit or distraint;

concurrent jurisdiction of district judges

238-12 Repealed

238-13 Other provisions of general excise tax law

applicable

238-14 Taxes state realizations

238-15 Short title

238-16 Rules and regulations

Taxes in Hawaii Since July 1, 1968: A Report on the Unreported Decisions of Judge Dick Yin Wong, Arthur B. Reinwald, 9 HBJ 95.

Hawaii's General Excise Tax Law: A Comprehensive Review of the Decisions. II HBJ No. 13, at pg. 1.