Haw. Code R. § 18-237-3 - "Gross income", "gross proceeds of sale", defined
(a) See Administrative Rule § 18-237-13(c)(1)
for the exemption from the general excise tax of all rents received on account
of the lease or rental of dwelling units developed and constructed pursuant to
§§ 359G-6 and 359G-11, HRS.
Notes
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