Hawaii Revised Statutes
Title 14. Taxation
239. Public Service Company Tax Law

239-1 Tax levy, in general. - Note Sections 239-1 to 239-13 designated as Part I by...

239-2 Definitions. - §239-2 Definitions. As used in this chapter unless otherwise required...

239-3 REPEALED. - §239-3 REPEALED. L 2001, c 64, §6.

239-4 Returns. - §239-4 Returns. Each public service company, on or before the...

239-4.5 Segregation of gross income, etc., on records and in returns of telecommunications businesses. - §239-4.5 Segregation of gross income, etc., on records and in...

239-5 Public utilities, generally. - §239-5 Public utilities, generally. (a) There shall be levied and...

239-5.5 Surcharge amounts exempt. - §239-5.5 Surcharge amounts exempt. Amounts received in the form of...

239-5.6 REPEALED. - §239-5.6 REPEALED. L 2017, c 205, §6.

239-6 Airlines, certain carriers. - §239-6 Airlines, certain carriers. (a) There shall be levied and...

239-6.5 Tax credit for lifeline telephone service subsidy. - §239-6.5 Tax credit for lifeline telephone service subsidy. A telephone...

239-7 Assessments; payments; chapter 235 applicable. - §239-7 Assessments; payments; chapter 235 applicable. (a) The tax imposed...

239-8 Allocation and apportionment. - §239-8 Allocation and apportionment. (a) The gross income included in...

239-9 Time of application of tax and other provisions. - §239-9 Time of application of tax and other provisions. (a)...

239-10 Disposition of revenues. - §239-10 Disposition of revenues. All taxes collected under this chapter...

239-11 and 239-12 REPEALED. - § §239-11 and 239-12 REPEALED. L 2021, c 117, §...

239-13 REPEALED. - §239-13 REPEALED. L 2007, c 9, §28.

239-21 Application. - §239-21 Application. Sections 239-21 to 239-25 shall apply to home...

239-22 Definitions. - §239-22 Definitions. As used in sections 239-21 to 239-25: "Charges...

239-23 Mobile telecommunications definitions. - §239-23 Mobile telecommunications definitions. The definitions relating to mobile telecommunications...

239-24 Effect of customer's failure to provide its place of primary use; effect of aggregation or segregation of charges. - §239-24 Effect of customer's failure to provide its place of...

239-25 Nonseverability. - §239-25 Nonseverability. If a court of competent jurisdiction enters a...