The 2001 amendment applies to taxable years beginning after December 31, 2000. L 2001, c 199, §7.

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

Intangibles, situs. 31 H. 264, aff'd 47 F.2d 869.

Incidence of income taxes not proper for jury's consideration in awarding damages. 49 H. 42, 410 P.2d 976.

Statutes imposing taxes are strictly construed in favor of taxpayer. 56 H. 321, 536 P.2d 91.