The 2001 amendment applies to taxable years beginning after December 31, 2001. L 2001, c 36, §3.

"Resident" clarified. Att. Gen. Op. 65-5.

Redemption of stock taxable as gain or profit held not dividend 79 F.2d 761.

"Taxable year". 33 H. 766.

Abandonment of Hawaiian domicile and acquisition of new. 51 H. 339, 461 P.2d 131.