2012 Hawaii Revised Statutes
TITLE 14. TAXATION
239. Public Service Company Tax Law
239-25 Nonseverability.
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.
§239-25 Nonseverability. If a court of competent jurisdiction enters a final judgment on the merits that:
(1) Is based on federal law;
(2) Is no longer subject to appeal; and
(3) Substantially limits or impairs the essential elements of sections 239-21 to 239-24,
then sections 239-21 to 239-24 are invalid and have no legal effect as of the date of entry of the judgment. [L 2002, c 209, pt of §2]
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