Chapter

Public Service Company Tax Law

Haw. Rev. Stat. § 239-1— Tax levy, in general
Haw. Rev. Stat. § 239-2— Definitions
Haw. Rev. Stat. § 239-3— Repealed
Haw. Rev. Stat. § 239-4— Returns
Haw. Rev. Stat. § 239-4.5— Segregation of gross income, etc., on records and in returns of telecommunications businesses
Haw. Rev. Stat. § 239-5— Public utilities, generally
Haw. Rev. Stat. § 239-5.5— Surcharge amounts exempt
Haw. Rev. Stat. § 239-5.6— Repealed
Haw. Rev. Stat. § 239-6— Airlines, certain carriers
Haw. Rev. Stat. § 239-6.5— Tax credit for lifeline telephone service subsidy
Haw. Rev. Stat. § 239-7— Assessments; payments; chapter 235 applicable
Haw. Rev. Stat. § 239-8— Allocation and apportionment
Haw. Rev. Stat. § 239-9— Time of application of tax and other provisions
Haw. Rev. Stat. § 239-10— Disposition of revenues
Haw. Rev. Stat. § 239-11— and 239-12 REPEALED
Haw. Rev. Stat. § 239-13— Repealed
Haw. Rev. Stat. § 239-21— Application
Haw. Rev. Stat. § 239-22— Definitions
Haw. Rev. Stat. § 239-23— Mobile telecommunications definitions
Haw. Rev. Stat. § 239-24— Effect of customer's failure to provide its place of primary use; effect of aggregation or segregation of charges
Haw. Rev. Stat. § 239-25— Nonseverability