HRS 0237-0022 ANNOTATIONS

The 2002 amendment applies to all open tax years and for tax years that are pending appeal at the time of approval. L 2002, c 98, §4.

Radio stations. 40 H. 121, aff'd 216 F.2d 700.

Tax on foreign manufacturer's representative held not in violation of commerce clause. 46 H. 269, 379 P.2d 336.

Cited: 48 H. 486, 503, 405 P.2d 382.