Note: LPG = liquid petroleum gas; tax on ethanol, methanol, and biodiesel for highway use; tax rates for alternate fuels are specified in statute as a proportion of the tax rate for diesel oil in HRS 243-4(b): ethanol 0.145; methanol 0.11; biodiesel 0.25 (see HRS 243-4(c) or Act 96, SLH 2004 for details)

State and county governments provide agricultural use refunds on gasoline used for off-highway use.

Distribution: Aviation fuel tax to state airport fund; small boat fuel tax (fuel tax on gasoline used by small boats) to boating special fund; other state fuel tax revenues to state highway fund; county fuel tax revenues to respective county highway funds.

SOURCE: Compiled by the Tax Foundation of Hawaii from the Hawaii Revised Statutes (1968), as amended, state department of taxation reports, and Revised Ordinances for various counties. Consult the statute, ordinance, rules, or regulations for specific cases or circumstances.