Form M-38 Exemption Certificate for Diesel Oil and Alternative Fuel Used off Public Highways - Hawaii

What Is Form M-38?

This is a legal form that was released by the Hawaii Department of Taxation - a government authority operating within Hawaii. As of today, no separate filing guidelines for the form are provided by the issuing department.

FAQ

Q: What is Form M-38?
A: Form M-38 is an Exemption Certificate for Diesel Oil and Alternative Fuel Used off Public Highways in Hawaii.

Q: What is the purpose of Form M-38?
A: The purpose of Form M-38 is to claim exemption from the diesel fuel tax for fuel used off public highways in Hawaii.

Q: Who is eligible to use Form M-38?
A: Anyone who uses diesel oil or alternative fuel off public highways in Hawaii is eligible to use Form M-38.

Q: What is the deadline for filing Form M-38?
A: Form M-38 must be filed annually on or before April 20th.

Q: Do I need to include any supporting documentation with Form M-38?
A: Yes, you need to include copies of invoices or receipts for the purchase of the diesel oil or alternative fuel.

Q: Is there a penalty for late filing of Form M-38?
A: Yes, there is a penalty for late filing of Form M-38. The penalty is $100 or 10% of the tax due, whichever is greater.

Q: Can I claim a refund for diesel oil or alternative fuel used off public highways in Hawaii?
A: No, you cannot claim a refund for diesel oil or alternative fuel used off public highways in Hawaii. The exemption is only available through Form M-38.