Hawaii Revised Statutes Division 1. Government § 23-74

(1) Section 239-2, paragraph (5) of the definition of “gross income”--Gross income of home service providers of mobile telecommunications services;

(2) Section 239-2, exclusions under the definition of “gross income”--Dividends paid by one member to another member of an affiliated public service company group or gross income from the sale or transfer of materials and supplies, interest on loans, and provision of services among members of an affiliated public service company group;

(3) Section 237-3(b)--Gross receipts from the sale or transfer of materials and supplies, interest on loans, and provision of services among members of an affiliated public service company group;

(4) Section 239-5.5--Gross income of utilities from monthly surcharges;

(5) Section 239-6.5--Tax credit for lifeline telephone service subsidies;

(6) Section 269-172--Green infrastructure charges received by electric utilities;

(7) Section 237-29.7--Gross income or gross proceeds received by insurance companies;

(8) Section 431:7-207--Tax credit to facilitate regulatory oversight;

(9) Section 432:1-403--Exemption for nonprofit medical indemnity or hospital service associations or societies specifically from the general excise tax, public service company tax, or insurance premium tax; and

(10) Section 432:2-503--Exemption for fraternal benefit societies specifically from the general excise tax, public service company tax, or insurance premium tax.