§239-5.5 Surcharge amounts exempt. Amounts received in the form of a monthly surcharge by a utility acting on behalf of an affected utility under section 269-16.3 shall not be gross income for the acting utility for purposes of this chapter. Any amounts retained by the acting utility for collection or other costs shall not be included in this exemption. [L 1993, c 337, §2]
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.