The 1999 amendment applies to gross income or gross proceeds received after December 31, 1999. L 1999, c 71, §10.

Tax credits of one partner can be applied against gross income tax due and owing by the partnership. Att. Gen. Op. 64-5.

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

By their terms, this section and §383-1 applied only to parties actively doing business as an employer; thus, while plaintiff (surety which issued subcontractor's performance and payment bond) may be taxed on any wages it paid while acting as an employer, it may not be held liable for taxes that accrued while principal (subcontractor) was acting as the employer. 67 F. Supp. 2d 1183.

Corporate administrator doing business for estate is a "person" subject to excise tax. 34 H. 493.

L 1935, c 141, original legislation, held constitutional as applied to sales to PX's and ships stores. 37 H. 314, aff'd 174 F.2d 21. See also 38 H. 188, 204.

Gross income earned by trustee in bankruptcy is taxable under chapter. 52 H. 56, 469 P.2d 814.

Nondomiciliary trustee holding property for another found liable for tax. 57 H. 436, 559 P.2d 264.

Taxability of transactions between joint venture and its member. 59 H. 307, 582 P.2d 703.

"Person" includes partnerships and joint ventures. 61 H. 572, 608 P.2d 383.

Measurement of gasoline and terminating charge upon delivery were "sale". 65 H. 283, 651 P.2d 469.

Cited: 33 H. 766, 771.