§237-17  Persons with impaired sight,hearing, or who are totally disabled.  Anything in section 237-13 to thecontrary notwithstanding, the privilege tax levied, assessed, and collected onaccount of the business or other activities of individuals who are blind, deaf,or totally disabled, corporations all of whose outstanding shares are owned byindividuals who are blind, deaf, or totally disabled, general, limited, orlimited liability partnerships, all of whose partners are blind, deaf, ortotally disabled, or limited liability companies, all of whose members areblind, deaf, or totally disabled, shall not exceed one-half of one per cent ofthe proceeds, sales, income, or other receipts subject to tax.  For the purposeof this chapter "blind", "deaf", or "totallydisabled" is defined as in section 235-1.  The impairment of sight orhearing, or the disability, shall be certified to as provided in section 235-1.[L 1947, c 213, §8; am L 1953, c 139, §4; RL 1955, §117-15; am L 1959, c 246,§12; am L Sp 1959 2d, c 1, §19; am L 1960, c 4, §5; am L 1961, c 177, §2; am L1966, c 28, §7; HRS §237-17; am L 1973, c 91, §2; am L 1988, c 81, §2; am L2002, c 110, §2]

 

Note

 

  The 2002 amendment applies to gross income and gross proceedsreceived after June 30, 2002.  L 2002, c 110, §5.