2000 amendment effective January 1, 2001; conditions on amendment. L 2000, c 198, §17(2).

"Net income" defined. 34 H. 269, aff'd 105 F.2d 286; 34 H. 324.

The portion of tariff rates reflecting value of equipment owned by taxpayer's customer is not income earned by taxpayer. 57 H. 477, 559 P.2d 283.