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U.S. State Codes
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Hawaii
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TITLE 14. TAXATION
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239. Public Service Company Tax Law
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239-3 REPEALED.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., on records and in returns of telecommunications businesses.
239-5 Public utilities, generally.
239-5.5 Surcharge amounts exempt.
239-5.6 REPEALED.
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239-13 REPEALED.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.