Haw. Rev. Stat. » Haw. Rev. Stat. / Chapter 23
Hawaii Revised Statutes

Haw. Rev. Stat. § 23-73 (2025)

§ 23-73

✓ laws through the 2025 session: the 2026 session is not included
Find cases: SyfertCases citing this section HI-LEGcapitol.hawaii.gov JustiaTitle on Justia CornellLII Search CasesGoogle Scholar

     §23-73  Review for 2020 and every tenth year thereafter.  (a)  The exemptions, exclusions, and credits under the general excise tax listed in subsection (c) shall be reviewed in 2020 and every tenth year thereafter.

     (b)  The auditor shall submit the findings and recommendations of the reviews to the legislature and governor no later than twenty days prior to the convening of the immediately following regular session.

     (c)  This section shall apply to the following:

     (1)  Section 237-16.5--Gross income of real property lessees from sublessees;

     (2)  Section 237-16.8--Value or gross income of nonprofit organizations from conventions, conferences, trade shows, and display spaces;

     (3)  Section 349-10--Proceeds earned from annual senior citizen's fairs;

     (4)  Section 237-23.5--Amounts received from common payments of related entities;

     (5)  Section 237-24(13)--Amounts received by blind, deaf, or totally disabled persons from their business;

     (6)  Section 237-24(14)--Amounts received by independent cane farmers who are sugarcane producers;

     (7)  Section 237-24(15)--Amounts received by foster parents;

     (8)  Section 237-24(16)--Reimbursements to cooperative housing corporations for operating and maintenance expenses;

     (9)  Section 237-24(17)--Amounts received by TRICARE managed care support contractors; and

    (10)  Section 237-24(18)--Amounts received by Patient-Centered Community Care program contractors. [L 2016, c 261, pt of §2; am L 2017, c 177, §5]

 

Note

 

  In subsection (c)(9), the reference to section 237-24(17) is to former section 237-24(17) that was repealed pursuant to L 2013, c 164, §2.

  In subsection (c)(10), the reference to section 237-24(18) is to current section 237-24(17).

 

 

Notes of Decisions
Cited in 2 cases, 2006–2014 · leading case: Leslie v. Bd. of Appeals, 126 P.3d 1071 (Haw. 2006).
Sort: Relevance Newest Treatment
Leslie v. Bd. of Appeals, 126 P.3d 1071 (Haw. 2006). · cites it 2× “Section 23-73 of the Haw. County Code states that the final plat shall be “substantially similar” to the approved preliminary plat.”
Kellberg v. Yuen., 319 P.3d 432 (Haw. 2014). “In fact, in 2006, County Code § 23-73 was amended to provide: “The director’s issuance of final subdivision approval shall be valid despite the absence of technical information as required by section 23-69(1) and (3), or the absence of similar technical but non-substantive…”
Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.