CHAPTER 239

PUBLIC SERVICE COMPANY TAX LAW

        Part I.  General Provisions

Section

    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    239-3 Repealed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 of telecommunications businesses

    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  239-5.6 Repealed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 Exemption of certain contract carriers

   239-12 Call centers; exemption; engaging in business;

          definitions

   239-13 Repealed

        Part II.  Sourcing of Mobile Telecommunications

                  Services Income

   239-21 Application

   239-22 Definitions

   239-23 Mobile telecommunications definitions

   239-24 Effect of customer's failure to provide its place of

          primary use; effect of aggregation or segregation of

          charges

   239-25 Nonseverability

Law Journals and Reviews

  Hawaii's General Excise Tax Law:  A Comprehensive Review of the Decisions.  II HBJ, no. 13, at 1 (1998).