2011 Hawaii Code
DIVISION 1. GOVERNMENT
TITLE 14. TAXATION
237. General Excise Tax Law
§237-16 REPEALED.
§237-16 REPEALED. L 2003, c 135, §11.
Cross References
Qualified improvement tax credit, see chapter 235D.
Attorney General Opinions
Legislation prohibiting visible pass-on tax from seller to buyer might deprive buyer of right to sales tax deduction on federal income tax return. Att. Gen. Op. 65-13.
Case Notes
Automobile leasing agreements constitute conditional sales, when. 53 H. 195, 490 P.2d 902.
Sales of paint to one in automobile painting business, who consumes paint, are retail sales. 53 H. 450, 497 P.2d 37.
Cited: 56 H. 644, 547 P.2d 1343.
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