Hawaii Revised Statutes
Haw. Rev. Stat. § 235-60 (2026)
REPEALED
✓ current as of July 2026
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§235-60 REPEALED. L 1978, c 173, §2(12).
Notes of Decisions
Cited in 1
case, 1980–1980 · leading case: In Re the Tax Appeal of Hawaiian Tel. Co., 608 P.2d 383 (Haw. 1980).
In Re the Tax Appeal of Hawaiian Tel. Co., 608 P.2d 383 (Haw. 1980). “See HRS § 235-60 (1976). What Taxpayer fails to recognize, however, is that the principles applicable to the income tax law are not necessarily relevant to questions arising under general excise tax law.”
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