Note
Sections 239-1 to 239-13 designated as Part I by L 2002, c 209, §5.
§239-1 Tax levy, in general. There shall be levied and assessed upon each public service company a tax in the manner provided by this chapter. [L 1932 2d, c 43, §1; am L 1933, c 183, §2; RL 1935, §2140; RL 1945, §5671; RL 1955, §126-1; am L Sp 1957, c 1, §9(a); am L 1963, c 147, §2(b); HRS §239-1]
Case Notes
Cited: 34 H. 324 (1937).
Structure Hawaii Revised Statutes
239. Public Service Company Tax Law
239-5 Public utilities, generally.
239-5.5 Surcharge amounts exempt.
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.