§249-2 Imposition of tax. Except as
otherwise provided in sections 249-1 to 249-13, and except in the case of
antique motor vehicles which shall be subject to an annual tax of $10 in lieu
of the annual tax otherwise imposed by this section, all vehicles and motor
vehicles as defined in section 249-1, shall be subject to an annual tax,
computed, except for the minimum tax provided for in section 249-13 according
to the net weight of each vehicle at a rate determined as hereinafter provided
in section 249-13. The tax shall be paid by the owner of each vehicle in the
county in which the vehicle is located at the time of registration, whether the
original registration or any subsequent registration, and shall be collected by
the director of finance of such county; provided that if a vehicle is
transported to another county after the payment of the tax, no additional tax
shall be imposed on the vehicle for the remaining period of the year for which the
tax has been paid. [RL 1935, pt of §2157; am L 1937, c 214, §1; RL 1945, §5705;
am L 1951, c 162, §1; RL 1955, §130-2; am L 1963, c 97, §2; am L 1965, c 266,
§1; am L 1966, c 49, §2; am L 1967, c 137, §2; HRS §249-2; am L 2010, c 20, §1]
Notes of Decisions
Cited in
7
cases (
4 in the last 5 years), 1993–2025 · leading case:
State v. Nishi, 852 P.2d 476 (Haw. App. 1993).
State v. Nishi, 852 P.2d 476 (Haw. App. 1993).
· cites it 2× “]” The court acquitted Defendant of the charges of crossing a solid yellow line in violation of HRS § 291C-38(c)(6) (1985) and failing to pay vehicle registration tax in violation of HRS § 249-2 (1985). Officer Barroga was not qualified as an expert witness.”
State v. Tarape, 115 P.3d 698 (Haw. App. 2005).
· cites it 4× “The offense of using a motor vehicle with a delinquent motor vehicle tax is set forth in HRS §§ 249-2 (2001) and 249-11 (2001). Pursuant to HRS § 249-2 (2001), motor vehicles are subject to a weight tax.”
State v. Bikle, 510 P.3d 1131 (Haw. App. 2022).
· cites it 2× “3DTI-16-016896 (Infraction Citation) for no vehicle license plate in violation of Hawaii Revised Statutes (HRS) § 249-7, delinquent vehicle tax in violation of HRS § 249-2, no certificate of inspection in violation of HRS § 286-25, and no registration in vehicle in violation of…”
Rodriguez v. Corner, No. 1:22-cv-00299 (D. Haw. Jan. 19, 2024).
· cites it 2× “Officer Massie issued three nonmoving citations to Rodriguez: driving without a valid driver’s license (HRS § 286- 102), no motorcycle or motor scooter liability insurance (HRS § 431:10G-102), and delinquent vehicle tax (HRS § 249-2). Id. at PageID # 327-38; Joint Ex.”
Odquina v. Honolulu Cnty., No. 1:22-cv-00407 (D. Haw. Apr. 29, 2024).
· cites it 2× “”); HRS §§ 249-2, 249-7 (requiring all vehicle owners to obtain license plates from the City and display them upon their vehicles).”
State v. Hofer, 575 P.3d 36 (Haw. App. 2025).
· cites it 2× “On July 6, 2020, Hofer was issued a Notice of Traffic Infraction(s) for No Vehicle License Plate (Hawaii Revised Statutes (HRS) § 249-7); Delinquent Vehicle Tax (HRS § 249-2); Expired Certificate of Inspection (HRS § 286-25); Registration Not in Vehicle (HRS § 286-47(3)); and No…”
State v. Letuli, 55 P.3d 853 (Haw. App. 2002).
· cites it 2× “(2) Delinquent Motor Vehicle Tax, HRS § 249-2 (1993) (Report No. 4686967MO).”
Annotations are extracted automatically from the opinions in the
Syfert caselaw corpus and ranked by authority, recency, and
treatment. Dots show Syfertize treatment of the citing case itself.