§239-4  Returns.  Each public servicecompany, on or before the twentieth day of the fourth month following the closeof the taxable year, shall file with the office of the department of taxationfor the district within which the principal office of the public servicecompany is maintained a return in such form as the department may prescribe,showing its taxable gross income for the preceding taxable year.  In case anypublic service company engages in lines of business other than its publicservice company business, the receipts therefrom shall not be subject to taxunder this chapter, but the same tax liabilities shall attach to the publicservice company on account of the other lines of business as would exist if nopublic service company business were engaged in.  In the case of a publicutility subject to the rate of tax imposed by section 239-5(a) or (b), if thepublic utility engages in lines of business other than its public utilitybusiness the real property used in connection with the other lines of businessshall be taxed, in accordance with the applicable county tax ordinance, thesame as if no public utility business were done.  In the case of a publicutility remitting payments to a county of a portion of the revenues generatedfrom the tax imposed by section 239-5(a), the public utility shall also filewith the director of finance of the county to which such payment is paid, astatement showing all gross income from the public utility business upon whichthe tax is calculated and the allocation of that gross income among thecounties. [L 1932 2d, c 43, §3; RL 1935, §2142; RL 1945, §5673; RL 1955,§126-4; am L 1957, c 34, §22; am L Sp 1959 2d, c 1, §16; am L 1963, c 147,§2(d); am L 1967, c 37, §1; HRS §239-4; am L 1991, c 25, §1; am L 2001, c 64,§2]

 

Case Notes

 

  Cited:  34 H. 269, 270.