2013 Hawaii Revised Statutes
TITLE 14. TAXATION
237. General Excise Tax Law
237-13.5 Assessment on generated electricity.


HI Rev Stat § 237-13.5 (2013) What's This?

§237-13.5 Assessment on generated electricity. Any other provision of the law to the contrary notwithstanding, the levy and assessment of the general excise tax on the gross proceeds from the sale of electric power to a public utility company for resale to the public, shall be made only as a tax on the business of a producer, at the rate assessed producers, under section 237-13(2)(A). [L 1980, c 78, §2; am L 1981, c 103, §1; am L 1985, c 211, §1]

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