§237-19 REPEALED. L 2002, c 153, §5.
Cross References
For similar provision, see §231-3.1.
Structure Hawaii Revised Statutes
237-2 "Business", "engaging" in business, defined.
237-2.5 Engaging in business in the State.
237-3 "Gross income", "gross proceeds of sale", defined.
237-4 "Wholesaler", "jobber", defined.
237-4.5 Marketplace facilitators.
237-6 "Contractor", "contracting", "federal cost-plus contractor", defined.
237-7 "Service business or calling", defined.
237-8 Administration and enforcement by department.
237-9.3 General excise tax benefits; denial of tax benefits for failure to properly claim.
237-9.5 No separate licensing, filing, or liability for certain revocable trusts.
237-10.5 Reporting requirement for contractors on federal construction projects.
237-12 Tax cumulative; extent of license.
237-13.5 Assessment on generated electricity.
237-13.8 Sales of telecommunications services through prepaid telephone calling service.
237-14 Segregation of gross income, etc., on records and in returns.
237-16.5 Tax on written real property leases; deduction allowed.
237-16.8 Exemption of certain convention, conference, and trade show fees.
237-17 Persons with impaired sight, hearing, or who are totally disabled.
237-18 Further provisions as to application of tax.
237-20 Principles applicable in certain situations.
237-22 Conformity to Constitution, etc.
237-23 Exemptions, persons exempt, applications for exemption.
237-24.3 Additional amounts not taxable.
237-24.5 Additional exemptions.
237-24.7 Additional amounts not taxable.
237-24.75 Additional exemptions.
237-24.8 Amounts not taxable for financial institutions.
237-24.9 Aircraft service and maintenance facility.
237-25 Exemptions of sales and gross proceeds of sales to federal government, and credit unions.
237-26 Exemption of certain scientific contracts with the United States.
237-27 Exemption of certain petroleum refiners.
237-27.5 Air pollution control facility.
237-27.6 Solid waste processing, disposal, and electric generating facility; certain amounts exempt.
237-28.1 Exemption of certain shipbuilding and ship repair business.
237-29 Exemptions for certified or approved housing projects.
237-29.5 Exemption for sales of tangible personal property shipped out of the State.
237-29.53 Exemption for contracting or services exported out of State.
237-29.57 Exemption for intangible property used outside the State.
237-29.7 Exemption of insurance companies.
237-29.8 Call centers; exemption; engaging in business; definitions.
237-30 Monthly, quarterly, or semiannual return, computation of tax, payment.
237-33 Annual return, payment of tax.
237-34 Filing of returns; disclosure of returns unlawful, penalty; destruction of returns.
237-35 Consolidated reports; interrelated business.
237-36 Erroneous returns, disallowance of exemption, payment.
237-38 Failure to make return.
237-39 Audits; procedure, penalties.
237-41 Records to be kept; examination.
237-41.5 Certain amounts held in trust; liability of key individuals.
237-43 Bulk sales; transfers; penalties.
237-44 Entertainment business.
237-46 Collection by suit; injunction.
237-47 District judges; concurrent civil jurisdiction in tax collections.