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(DOWNLOAD) "In Re Tax Appeal of Puna Sugar Co." by Hawaii Supreme Court # eBook PDF Kindle ePub Free

In Re Tax Appeal of Puna Sugar Co.

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eBook details

  • Title: In Re Tax Appeal of Puna Sugar Co.
  • Author : Hawaii Supreme Court
  • Release Date : January 08, 1976
  • Genre: Law,Books,Professional & Technical,
  • Pages : * pages
  • Size : 58 KB

Description

HRS § 238-2(3) imposes a tax on equipment imported for use in the State (hereinafter, use tax) at a rate of 4% of the value of the property, accruing when the property is acquired by the importer and becomes subject to the taxing jurisdiction of the State. "Value" is defined in HRS § 238-1 to mean the "fair and reasonable cash value at the time of accrual of the tax."


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