The 1999 amendments applies to taxable years beginning after December 31, 1998. L 1999, c 253, §7.

Rule of Strict Construction in Tax Cases, a Question of Classification or Exemption, Arthur B. Reinwald, 11 HBJ 98.

Statutes granting exemptions are strictly construed against taxpayer. 56 H. 321, 536 P.2d 91.