PocketLaw | Hawaii Revised Statutes | Public Service Company Tax Law

Public Service Company Tax Law

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Tax levy, in general.

Definitions.

REPEALED.

Returns.

Section
239-4.5

Segregation of gross income, etc., on records and in returns of telecommunications businesses.

Public utilities, generally.

Section
239-5.5

Surcharge amounts exempt.

Section
239-5.6

REPEALED.

Airlines, certain carriers.

Section
239-6.5

Tax credit for lifeline telephone service subsidy.

Assessments; payments; chapter 235 applicable.

Allocation and apportionment.

Time of application of tax and other provisions.

Disposition of revenues.

Exemption of certain contract carriers.

Call centers; exemption; engaging in business; definitions.

REPEALED.

Application.

Definitions.

Mobile telecommunications definitions.

Effect of customer's failure to provide its place of primary use; effect of aggregation or segregation of charges.

Nonseverability.