§23-77 Review for 2024 and every tenth year thereafter. (a) The exemptions or exclusions under the general excise and use taxes listed in subsection (c) shall be reviewed in 2024 and every tenth year thereafter.
(b) The auditor shall submit the findings and recommendations of the reviews to the legislature and governor no later than twenty days prior to the convening of the immediately following regular session.
(c) This section shall apply to the following:
(1) Section 237-24.3(2)--Reimbursements to associations of owners of condominium property regimes or nonprofit homeowners or community associations for common expenses;
(2) Section 237-24.5--Amounts received by exchanges or exchange members;
(3) Section 237-25(a)(3)--Gross income received from tangible personal property sales to state-chartered credit unions;
(4) Section 237-24.8--Amounts received by financial institutions, trust companies, trust departments, or financial corporations acting as interbank brokers;
(5) Section 237-26--Gross proceeds of scientific contractors and subcontractors;
(6) Section 238-3(j)--The value of property or services exempted by section 237-26, relating to scientific contracts; and
(7) Section 237-27--Amounts received by petroleum product refiners from other refiners. [L 2016, c 261, pt of §2; am L 2017, c 177, §9]
Structure Hawaii Revised Statutes
23-2 Auditor; appointment, tenure, removal.
23-3 Salary of the auditor and appropriations.
23-3.5 Reimbursement moneys for financial audits
23-7 Discovery of irregularities.
23-7.5 Audit recommendations; annual report.
23-10 Penalty for violation and false evidence.
23-11 New special or revolving funds.
23-12 Review of special, revolving, and trust funds.
23-13 Hawaii tourism authority; audit.
23-14 Rapid transportation authority; annual review.
23-51 Proposed mandatory health insurance coverage; impact assessment report.
23-52 Assessment report; contents.
23-64 Composition; appointment.
23-72 Review for 2019 and every tenth year thereafter.
23-73 Review for 2020 and every tenth year thereafter.
23-74 Review for 2021 and every tenth year thereafter.
23-75 Review for 2022 and every tenth year thereafter.
23-76 Review for 2023 and every tenth year thereafter.
23-77 Review for 2024 and every tenth year thereafter.
23-78 Review for 2025 and every tenth year thereafter.
23-79 Review for 2026 and every tenth year thereafter.
23-80 Review for 2027 and every tenth year thereafter.
23-81 Review for 2028 and every tenth year thereafter.
23-92 Review for 2020 and every fifth year thereafter.
23-93 Review for 2021 and every fifth year thereafter.
23-94 Review for 2022 and every fifth year thereafter.