§182-16 Levy and assessment of general excise tax. Notwithstanding any provision to the contrary, the levy and assessment of the general excise tax on the gross proceeds from any manner of sale of (1) geothermal resources or (2) electrical energy produced by the geothermal resources producer from such geothermal resources, shall be made only as a tax on the business of a producer, at the rate assessed producers, under section 237-13(2)(A). [L 1978, c 135, §10]
Structure Hawaii Revised Statutes
Title 12. Conservation and Resources
182. Reservation and Disposition of Government Mineral Rights
182-2 Mineral rights reserved to the State.
182-3 Bond; compensation to occupiers.
182-4 Mining leases on state lands.
182-5 Mining leases on reserved lands.
182-8 Number of leases; acreage limitations; area covered by lease.
182-9 Deposit; first year's rental.
182-10 Revocation of mining leases.
182-12 Acquisition of rights-of-way.
182-13 Surrender of mining leases.
182-15 Other use of surface of state lands.