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

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 Â§ 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 Â§ 238-1 to mean the "fair and reasonable cash value at the time of accrual of the tax."