§421-23  Taxation.  To obtain the
exemptions from taxation granted by this section or any other law, the
association annually shall file with the director of taxation a copy of its
report made under section 421-22, and in addition thereto, within ninety days
after the close of its fiscal year, shall file with the tax assessor of each
district in which there are persons doing business to whom it has paid, during
the preceding fiscal year, any proceeds of goods marketed, a report showing the
name of each person to whom the proceeds were paid, the total proceeds of sales
for which such person is taxable under chapter 237 for the fiscal year, and the
rate or rates of such tax applicable thereto or to the several amounts thereof,
as the case may be. [L 1949, c 234, pt of §1; RL 1955, §176-26; am L Sp 1959
2d, c 1, §§15, 16; am L 1963, c 114, §3; am L 1967, c 37, §1; HRS §421-23; am L
1972, c 103, §6; am L 1982, c 204, §8; am L 1983, c 124, §17; am L 2004, c 121,
§26]



 



Cross References



 



  Modification of fees, see §92‑28.