2012 Hawaii Revised Statutes
TITLE 14. TAXATION
239. Public Service Company Tax Law
239-23 Mobile telecommunications definitions.
Note
L 2002, c 209, §6 provides:
"SECTION 6. Notwithstanding any provisions of this Act to the contrary, nothing in this Act shall affect or shall be construed to affect the taxation of prepaid telephone calling service under section 237-13.8, Hawaii Revised Statutes."
This part, with respect to tax liabilities, applies only to charges on or revenues from customer bills issued after August 1, 2002. L 2002, c 209, §9.
§239-23 Mobile telecommunications definitions. The definitions relating to mobile telecommunications services set forth under section 239-22 shall apply to give effect to the federal Mobile Telecommunications Sourcing Act, Title 4 United States Code sections 116 to 126, and shall have no impact on the interpretation of the laws of this State except as expressly set forth in this chapter. [L 2002, c 209, pt of §2]
Disclaimer: These codes may not be the most recent version. Hawaii may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
