{"data":{"id":"us-hi/haw.-rev.-stat.-247-1","jurisdiction":"us-hi","citation":"Haw. Rev. Stat. § 247-1","heading":"Imposition of tax.","body":"There is hereby imposed and shall be levied, collected, and paid, a tax as hereinafter provided, on all transfers or conveyances of realty or any interest therein, by way of deeds, leases, subleases, assignments of lease, agreements of sale, assignments of agreement of sale, instruments, writings, and any other document, whereby any lands, interests in land, tenements, or other realty sold shall be granted, assigned, transferred, or otherwise conveyed to, or vested in, the purchaser or purchasers, lessee or lessees, sublessee or sublessees, assignee or assignees, or any other person or persons, by the person's or their direction.","path":["HI Code","Division 1","Title 14","Chapter 247"],"source_url":"http://www.capitol.hawaii.gov/hrscurrent/Vol04_Ch0201-0257/HRS0247/HRS_0247-0001.htm","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:11Z","sha256":"e965eb7dea22cf56316e1fefb9653ac2a1006eb954a90f4b30c448254081a2c1","source_id":"us-hi","stale":false,"prev":"us-hi/haw.-rev.-stat.-245-9","next":"us-hi/haw.-rev.-stat.-247-10"},"notice":"GroundRules: Original legal text. Not legal advice."}