239-10 Disposition of revenues. All taxes collected under this chapter shall be state realizations; provided that where a tax in excess of the four per cent rate upon gross income is levied and assessed under section 239-5(a), such tax revenues to be paid to the county shall be realizations of such county. [L 1932 2d, c 43, 6; RL 1935, 2145; RL 1945, 5676; RL 1955, 126-8; HRS 239-10; am L 2001, c 64, 5]



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