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TITLE 14 - TAXATION
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CHAPTER 239 - PUBLIC SERVICE COMPANY TAX LAW
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HAWAII STATUTES AND CODES
CHAPTER 239 - PUBLIC SERVICE COMPANY TAX LAW
§239-1 - Tax levy, in general.
§239-2 - Definitions.
§239-3 - REPEALED.
§239-4 - Returns.
§239-4.5 - Segregation of gross income, etc.
§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.
§239-11 - Exemption of certain contract carriers.
§239-12 - Call centers; exemption; engaging in business; definitions.
§239-13 - REPEALED.
§239-21 - Application.
§239-22 - Definitions.
§239-23 - Mobile telecommunications definitions.
§239-24 - Effect of customer's failure to provide its place of primary use; effect of aggregation or segregation of charges.
§239-25 - Nonseverability.
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