Hawaii Revised Statutes 239-7 – Assessments; payments; chapter 235 applicable
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Terms Used In Hawaii Revised Statutes 239-7
- county: includes the city and county of Honolulu. See Hawaii Revised Statutes 1-22
- Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
- gross income: includes charges billed for mobile telecommunications services provided by a home service provider to a customer with a place of primary use in this State when the mobile telecommunications services originate and terminate within the same state; provided that all such charges for mobile telecommunications services that are billed by or for the home service provider are deemed to be provided by the home service provider at the customer's place of primary use, regardless of where the mobile telecommunications services originate, terminate, or pass through. See Hawaii Revised Statutes 239-2
- Liabilities: The aggregate of all debts and other legal obligations of a particular person or legal entity.
- month: means a calendar month; and the word "year" a calendar year. See Hawaii Revised Statutes 1-20
- Public service company: means a public utility, motor carrier, or contract carrier. See Hawaii Revised Statutes 239-2
as the case may be. The provisions of chapter 235 regarding the limitation period for assessment and refunds shall run from the filing of the return for the taxable year, or the due date prescribed for the filing of the return, whichever is later. With respect to payments due to a county of the revenues generated from the tax in excess of the four per cent rate imposed under section 239-5(a), a county director of finance shall be afforded the rights and procedures of the department in the enforcement of payment and collection of the taxes assessed and levied under this chapter.