§421-23  Taxation.  To obtain theexemptions from taxation granted by this section or any other law, theassociation annually shall file with the director of taxation a copy of itsreport made under section 421-22, and in addition thereto, within ninety daysafter the close of its fiscal year, shall file with the tax assessor of eachdistrict in which there are persons doing business to whom it has paid, duringthe preceding fiscal year, any proceeds of goods marketed, a report showing thename of each person to whom the proceeds were paid, the total proceeds of salesfor which such person is taxable under chapter 237 for the fiscal year, and therate 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 19592d, c 1, §§15, 16; am L 1963, c 114, §3; am L 1967, c 37, §1; HRS §421-23; am L1972, 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.