Chapter 19-106

DEPARTMENT OF TRANSPORTATION
Rules Repealing Rules and Regulations
of The Director of Transportation
Relating to the Exemption from and the Refund
of the State Vehicle Weight Tax and the
Motor Carrier Gross Weight Fee on Vehicles
with a Net Weight of 6, 000 Pounds or Over
that are Used for Agricultural Purposes,
and Adopting Chapter 106, Title 19,
Administrative Rules
SUMMARY
1. Rules and Regulations of The Director of Trans-
portation Relating to the Exemption from and the
Refund of the State Vehicle Weight Tax and the
Motor Carrier Gross Weight Fee on Vehicles with
a Net Weight of 6,000 Pounds or Over that are
Used for Agricultural Purposes are repealed.
2. Chapter 106 of title 19, entitled "Exemption
from and Refund of State Vehicle Weight Tax and
Motor Carrier Gross Weight Fee on Vehicles with
Net Weight of 6,000 Pounds or Over that are Used
for Agricultural Purposes" , is adopted .

TITLE 19 DEPARTMENT OF TRANSPORTATION
SUBTITLE 4 HIGHWAYS DIVISION
CHAPTER 106
EXEMPTION FROM AND REFUND OF
STATE VEHICLE WEIGHT TAX AND
MOTOR CARRIER GROSS WEIGHT FEE
ON VEHICLES WITH NET WEIGHT OF 6,000 POUNDS
OR OVER THAT ARE USED FOR AGRICULTURAL PURPOSES
Sec. 19-106-1 Definitions
Sec. 19-106-2 Filing of claims
Sec. 19-106-3 Certification of owner for exemption
Sec. 19-106-4 Evidence that vehicle is used for agricultural purposes
Sec. 19-106-5 Form for refunds and exemptions
Sec. 19-106-6 Records
Sec. 19-106-7 Repeal
Historical note. This chapter is based substan-
tially on the rules and regulations of the director
of transportation relating to the exemption from and
the refund of the state vehicle weight tax and the
motor carrier gross weight fee on vehicles with a net
weight of 6, 000 pounds or over that are used for
agricultural purposes. [Eff. 8/31/78; R MAY 30 1981]
Sec. 19-106-1 Definitions. As used in this
chapter, unless the context clearly indicates other-
wise:
"Agriculture" means the husbandry or culture of
crops, on or in soil or water.
"Agricultural purposes" means any action or
activity whose primary function is supportive of ,
related to, used in, or involved with agriculture but
excludes the production of crops or raising of live-
stock primarily for recreational, promotional, or
sporting purposes. When used in connection with or
as descriptive of a vehicle, this term encompasses
vehicles dedicated exclusively to agricultural
pursuits, but does not include common or contract
carrier vehicles, and private carrier vehicles used
to transport agricultural supplies or products by
persons not actually engaged in agricultural produc-
tion. Vehicles owned and operated by agricultural

cooperatives organized under chapter 421 of the
Hawaii Revised Statutes are deemed to be used for
"agricultural purposes" .
"Director" means the director of the state
department of transportation. [Eff. MAY 30 1981]
(Auth: HRS Sec. 249-33) (Imp: HRS Sec. 249-33)
Sec. 19-106-2 Filing of claims. (a) Refund of
the state vehicle weight tax may be obtained by
filing a claim on form DOT 4-507 and where applicable
form DOT 4-510 (multiple vehicle listing) with the
state department of transportation .
(b) The motor carrier gross weight fee shall be
refunded by filing a claim on form DOT 1-105 with the
state department of transportation .
(c) All claims shall be filed by September 30
or within 90 days after payment of the tax, whichever
is later.
(d) Refunds shall be given only to an applicant
who has paid the tax and is the owner of the vehicle .
[Eff. MAY 30 1981] (Auth: HRS Sec. 249-33) ( Imp : HRS
sec. 249-33)
Sec. 19-106-3 Certification of owner for exemption.
(a) The owner of the vehicle that meets
the criteria of this chapter shall be exempted from
paying the state vehicle weight tax.
(b) Requests for certification of exemption
shall be made by completing and filing form DOT
4-508, and where applicable form DOT 4-510, with the
state department of transportation, highways division .
[Eff. MAY 30 1981] (Auth: HRS Sec. 249-33) (Imp: HRS
Sec. 249-33)
Sec. 19-106-4 Evidence that vehicle is used for agricultural purposes.
The claimant for refund or
exemption based on exclusive use for agricultural
purposes under this chapter shall present to the
director his state general excise tax license, or a
copy of it, or any other evidence satisfactory to the
director, that the refund or exemption claimed is
true, correct, and in accordance with the purpose and
intent of the law and this chapter.
(Auth: HRS Sec. 249-33) (Imp: HRS Sec. 249-33)
Sec. 19-106-5 Form for refunds and exemptions.
(a) Forms for refunds and exemptions may be obtained
at the county motor vehicle registration office.
(b) On the islands of Hawaii, Maui, and Kauai,
forms may also be obtained at the district offices of
the highways division, department of transportation.

(c) On Oahu, forms may also be obtained at the
Oahu district office, highways division, 727 Kakoi
Street, Honolulu. [Eff. MAY 30 1981] (Auth: HRS Sec.
249-33) ( Imp : HRS Sec. 249-33)
Sec. 19-106-6 Records. (a) The vehicle owner
requesting a refund or exemption shall furnish all
records required by the director to verify the claim
for refund and the certification of exemption.
(b) The state department of transportation
shall be granted access, at all reasonable times, to
all books, accounts, records, and reports, without
notice to make a complete examination of the records
to substantiate claims for refund or exemption.
[Eff. MAY 30 1981] (Auth: HRS Sec. 249-33) ( Imp : HRS
249-33)
Sec. 19-106-7 Repeal. All rules and regula-
tions relating to the exemption from and the refund
of the state vehicle weight tax and the motor carrier
gross weight fee on vehicles with a net weight of
6, 000 pounds or over that are used for agricultural
purposes in effect prior to the effective date of
this chapter are repealed. [Eff. MAY 30 1981] (Auth:
HRS Sec. 249-33) (Imp: HRS Sec. 249-33)

DEPARTMENT OF TRANSPORTATION
I, RYOKICHI HIGASHIONNA, in my capacity as the
Director of Transportation of the State of Hawaii,
pursuant to the authority vested in me by law, do
hereby adopt the foregoing Chapter 106 of Title 19
which contains rules relating to the Exemption from
and Refund of State Vehicle Weight Tax and Motor
Carrier Gross Weight Fee on Vehicles with Net Weight
Of 6,000 Pounds or Over that are Used for Agricultural
Purposes .
The rules in this chapter are being adopted
following public hearings held on March 31, April 1,
2, and 3, 1981, notice of which was duly published on
March 2, 1981 in the Honolulu Advertiser, Honolulu
Star-Bulletin, Hawaii Tribune Herald, Maui News and
Garden Island News.
These rules shall take effect ten days after
filing with the Office of the Lieutenant Governor.
RYOKICHI HIGASHIONNA
Director of Transportation
Date: May 8, 1981
APPROVED:
GEORGE R. ARIYOSHI
Governor
State of Hawaii
Date: May 19, 1981
APPROVED AS TO FORM:
Deputy Attorney General