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2019 Hawaii Revised Statutes
TITLE 14. TAXATION
239. Public Service Company Tax Law
PART I. GENERAL PROVISIONS
MOBILE TELECOMMUNICATIONS SERVICES INCOME
- 239-1 Tax levy, in general.
- 239-2 Definitions.
- 239-3 REPEALED.
- 239-4 Returns.
- 239-4.5 Segregation of gross income, etc., on records and in returns of telecommunications businesses.
- 239-5 Public utilities, generally.
- 239-5.5 Surcharge amounts exempt.
- 239-5.6 REPEALED.
- 239-6 Airlines, certain carriers.
- 239-6.5 Tax credit for lifeline telephone service subsidy.
- 239-7 Assessments; payments; chapter 235 applicable.
- 239-8 Allocation and apportionment.
- 239-9 Time of application of tax and other provisions.
- 239-10 Disposition of revenues.
- 239-11 Exemption of certain contract carriers.
- 239-12 Call centers; exemption; engaging in business; definitions.
- 239-13 REPEALED.
MOBILE TELECOMMUNICATIONS SERVICES INCOME
Law Journals and Reviews
Hawaii's General Excise Tax Law: A Comprehensive Review of the Decisions. II HBJ, no. 13, at 1 (1998).
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