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TAX FOUNDATION OF HAWAI`I v. STATE

SCAP-16-0000462.

439 P.3d 127 (2019)

TAX FOUNDATION OF HAWAI`I, a Hawai`i non-profit corporation, on behalf of itself and those similarly situated, Plaintiff-Appellant, v. STATE of Hawai`i, Defendant-Appellee.

Supreme Court of Hawai`i.

March 21, 2019.

Attorney(s) appearing for the Case

Paul Alston and Lori King Stibb for appellant.

Robert Nakatsuji , Honolulu, and Nathan S.C. Chee for appellee.

Michael A. Lilly , Honolulu, for amicus curiae.

RECKTENWALD, C.J., NAKAYAMA, McKENNA, POLLACK, AND WILSON, JJ.

OPINIONS OF THE COURT

PART ONE

(By: Recktenwald, C.J., with whom Nakayama, McKenna, Pollack, and Wilson, JJ., join)

I. Introduction

Appellant Tax Foundation of Hawai`i challenges the State of Hawai`i's implementation of Hawai`i Revised Statutes (HRS) § 248-2.6 (Supp. 2015), which authorizes the State to be reimbursed for its costs in administering a rail surcharge on state general excise and use taxes on behalf of the City and...

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