Haw. Code R. § 15-306-1 - Purpose

This chapter implements sections 201H-36 and 237-29, HRS, regarding general excise tax exemptions for qualified persons and firms involved in providing low and moderate income housing. The legislative intent of the general excise tax exemption is to achieve cost savings to assure economic feasibility which will encourage and enable the production of as many lower cost housing units as possible.

Notes

Haw. Code R. § 15-306-1

[Eff 10/08/07; am 09/05/08; comp 12/11/10; comp 12/11/15] (Auth: HRS §237-29) (Imp: HRS §§237-29, 201H-36) Comp 10/27/2018 Comp 2/18/2022