GroundRules
Haw. Rev. Stat. § 237-29: Exemptions for certified or approved housing projects.
Where this section sits in the code
- HI Code
- Division 1
- Title 14
- Chapter 237
(a) All gross income received by any qualified person or firm for the planning, design, financing, construction, sale, or lease in the State of a housing project that has been certified or approved under section 201H-36 shall be exempt from general excise taxes.
(b) All gross income received by a nonprofit or a limited distribution mortgagor for a low- and moderate-income housing project certified or approved under section 201H-36 shall be exempt from general excise taxes.
(c) The director of taxation and the Hawaii housing finance and development corporation shall adopt rules pursuant to chapter 91 for the purpose of this section, including any time limitation for the exemptions.
Collected 2026-09-14T18:32:11Z. Source file · JSON
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