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CHAPTER 237 GENERAL EXCISE TAX LAW - …

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GENERAL EXCISE TAX LAW CHAPTER 237, Page 1 (Unofficial Compilation) CHAPTER 237GENERAL EXCISE TAX LAWDefinitions; AdministrationSection237-1 Definitions237-2 Business , engaging in business, defined237-3 Gross income , gross proceeds of sale , defined237-4 Wholesaler , jobber , defined237-5 Producer defined237-6 Contractor , contracting , federal cost-plus contractor , defined237-7 Service business or calling , defined237-8 Administration and enforcement by County surcharge on state tax; administrationLicenses; Tax; Exemptions237-9 Licenses; GENERAL EXCISE tax benefits; denial of tax benefits for failure to properly No separate licensing, filing, or liability for certain revocable trusts237-10 Reporting requirement for contractors on federal construction projects237-11 Tax year237-12 Tax cumulative; extent of license237-13 Imposition of Assessment on generated Sales of telecommunicatio

GENERAL EXCISE TAX LAW §237-1 CHAPTER 237, Page 3 (Unofficial Compilation) Law Journals and Reviews Taxes in Hawaii since July 1, 1968: A Report on the Unreported Decisions of Judge Dick Yin Wong, Arthur B. Reinwald, 9 HBJ 95.

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