Hawaii Revised Statutes — Title 14 (Taxation)
HRS § 239-25
Nonseverability
Official textcapitol.hawaii.gov
House Bill
[§239-25] Nonseverability. If a court of competent jurisdiction enters a final judgment on the merits that:
# (1)
Is based on federal law;
# (2)
Is no longer subject to appeal; and
# (3)
Substantially limits or impairs the essential elements of sections 239-21 to 239-24, then sections 239-21 to 239-24 are invalid and have no legal effect as of the date of entry of the judgment.
Source: view the official text
In this chapter (21 sections)
- 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- 239-3 · REPEALED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…
- 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- 239-5.6 · REPEALED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- 239-11 · and 239-12 REPEALED
- 239-13 · REPEALED
- 239-21 · Application
- 239-22 · Bill
- 239-23 · Bill
- 239-24 · Effect of customer's failure to provide its place of primary…
- 239-25 · Nonseverability