HRS 0235-0110_0009 ANNOTATIONS
Note
L 2001, c 221, §15(2) provides:
"(2) Section 9 [amending §235-110.9] shall apply to taxable years beginning after December 31, 2000, but shall not apply to taxable years after December 31, 2005; provided that a taxpayer may continue to claim the credits if the five-year period to claim the credits commences in taxable years beginning before January 1, 2006; ...."