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