§346E-12 - Application of taxes. - Hawaii Statutes

     [§346E-12]  Application of taxes.  The taxes imposed by this chapter shall be in addition to any other taxes imposed by any other laws of the State; provided that if it is held by any court of competent jurisdiction that the taxes imposed by this chapter may not legally be imposed in addition to any other tax or taxes imposed by any other law or laws with respect to the same property and the use thereof, then this chapter shall be deemed not to apply to the property and the use thereof under the specific circumstances, but the other laws shall be given full effect with respect to the property and use. [L 1993, c 315, pt of §1; ree L 1994, c 230, pt of §1]