Section 19-107-5 - Taxable gross weight(a) The taxable gross weight of a vehicle is the sum of:(1) The actual unloaded weight of the vehicle fully equipped for service;(2) The actual unloaded weight of any trailer or semitrailer fully equipped for service that is customarily used in combination with the vehicle; and(3) The weight of the maximum load customarily carried on the vehicle and on any trailer or semitrailer used in combination with the vehicle.(b) For a bus the taxable gross weight is the actual unloaded weight plus one hundred and fifty pounds for each seating unit provided for passenger and driver.[Eff JAN 16 1987] (Auth: HRS §§ 264-23, 286-16) (Imp: 26 C.F.R. §41.4462(b)-1)