HRS § 239-4 — Returns


§239-4 Returns. Each public service
company, on or before the twentieth day of the fourth month following the close
of the taxable year, shall file a return in the form and manner prescribed by
the department, showing its taxable gross income for the preceding taxable year.
In case any public service company engages in lines of business other than its
public service company business, the receipts therefrom shall not be subject to
tax under this chapter, but the same tax liabilities shall attach to the public
service company on account of the other lines of business as would exist if no
public service company business were engaged in. In the case of a public
utility subject to the rate of tax imposed by section 239-5(a) or (b), if the
public utility engages in lines of business other than its public utility
business the real property used in connection with the other lines of business
shall be taxed, in accordance with the applicable county tax ordinance, the
same as if no public utility business were done. In the case of a public
utility remitting payments to a county of a portion of the revenues generated
from the tax imposed by section 239-5(a), the public utility shall also file
with the director of finance of the county to which such payment is paid, a
statement showing all gross income from the public utility business upon which
the tax is calculated and the allocation of that gross income among the
counties.