Source: https://www.capitol.hawaii.gov/hrscurrent/Vol04_Ch0201-0257/HRS0237/HRS_0237-0024_0003.htm
Timestamp: 2020-08-03 12:45:30
Document Index: 688396228

Matched Legal Cases: ['§237', '§2', '§1', '§1', '§1', '§2', '§7', '§5', '§7', '§7', '§1', '§26', '§5', '§1', '§2', '§1', '§5', '§2', '§10', '§23']

§237-24.3 Additional amounts not taxable. In addition to the amounts not taxable under section 237-24, this chapter shall not apply to:
(11) Amounts received as rent for the rental or leasing of aircraft or aircraft engines used by the lessees or renters for interstate air transportation of passengers and goods. For purposes of this paragraph, payments made pursuant to a lease shall be considered rent regardless of whether the lease is an operating lease or a financing lease. The definition of "interstate air transportation" is the same as in 49 U.S.C. section 40102. [L 1993, c 220, pt of §2 and am c 43, §1; am L 1994, c 116, §1; am L 2000, c 38, §1; am L 2001, c 210, §2; am L 2002, c 40, §7; am L 2003, c 135, §5; am L 2004, c 164, §§7, 35(5); am L 2005, c 93, §7; am L 2007, c 239, §§1, 4; am L 2008, c 28, §26; am L 2009, c 196, §5; am L 2010, c 91, §1; am L 2013, c 160, §§2, 4 and c 163, §1; am L 2016, c 230, §5; am L 2017, c 170, §2 and c 181, §10]
In paragraph (6), "marijuana" changed to "cannabis" to conform to L 2017, c 170, pursuant to §23G-15.