Haw. Code R. § 19-107-6 - Federal heavy vehicle use tax exempt certification

(a) The registered owner of a vehicle subject to this chapter with taxable gross weight of less than fifty-five thousand pounds shall execute the Federal Heavy Vehicle Use Tax Exempt Certification" (DOT 4-705, HWY-S 9/86) form, a copy of which is located at the end of this chapter and made a part of this section, and shall provide all data requested on the form. The completed form shall be submitted to the office specified in section 19-107-11.

(b) The certification shall be valid for 5 years or until June 30 of the year of the renewal period as defined in subsection (c) whichever is sooner, except:

(1) When a vehicle listed on the certification changes its customary mode of operation and becomes subject to the FHVU tax, the change shall be reported in a letter submitted to the office specified in section 19-107-11 within ten days of the change in use of the vehicle;

(2) When there is an addition of a new or used vehicle subject to the certification requirements, a supplemental certification covering only the addition shall be executed using the "Federal Heavy Vehicle Use Tax Exempt Certification" form. The executed certification shall be submitted to the office specified in section 19-107-11 before the vehicle can be registered with the county, except where the motor vehicle qualifies under section 19-107-8.

(c) The period of the certification shall expire and a new certification shall be executed during years ending in "one" and "six", for example 1991 and 1996 and shall be effective for the period beginning July 1 of that year and ending on June 30, five years hence. This renewal certification, shall be submitted to the office specified in section 19-107-11, by July 1 of that year.

Notes

Haw. Code R. § 19-107-6

[Eff JAN 16 1987] (Auth: HRS §§ 264-23, 286-16) (Imp: 26 C.P.R. § 41.6001-2)