§421-23 Taxation. To obtain the exemptions from taxation granted by this section or any other law, the association annually shall file with the director of taxation a copy of its report made under section 421-22, and in addition thereto, within ninety days after the close of its fiscal year, shall file with the tax assessor of each district in which there are persons doing business to whom it has paid, during the preceding fiscal year, any proceeds of goods marketed, a report showing the name of each person to whom the proceeds were paid, the total proceeds of sales for which such person is taxable under chapter 237 for the fiscal year, and the rate or rates of such tax applicable thereto or to the several amounts thereof, as the case may be. [L 1949, c 234, pt of §1; RL 1955, §176-26; am L Sp 1959 2d, c 1, § §15, 16; am L 1963, c 114, §3; am L 1967, c 37, §1; HRS §421-23; am L 1972, c 103, §6; am L 1982, c 204, §8; am L 1983, c 124, §17; am L 2004, c 121, §26]
Cross References
Modification of fees, see §92-28.
Structure Hawaii Revised Statutes
Title 23. Corporations and Partnerships
421. Agricultural Cooperative Associations
421-3 Qualifications of incorporators.
421-4 Articles of incorporation.
421-6 Filing and recording articles of incorporation, etc.
421-7 Amendments of articles of incorporation.
421-11 Membership or stock certificates, transfers, dividends, preferred stock.
421-12 General and special meetings; how called.
421-18 Contracts between association and members.
421-20 Associations are not in restraint of trade.
421-24 Application to existing association.