HAR §18-237-3
HAR §18-237-3. “Gross income”, “gross proceeds of sale”, defined
Cite as Haw. Code R. § 18-237-3
(a) See Administrative Rule
§18-237-13(c)(1) for the exemption from the general excise tax of all rents received on account of the lease or rental
of dwelling units developed and constructed pursuant to §§359G-6 and 359G-11, HRS. [Eff 2/16/82] (Auth: HRS
§§231-3(9), 237-8, 359G-15) (Imp: HRS §§237-3, 359G-15)