HRS §239-25
When the tax law becomes invalid
This section says that if a court makes a final decision based on federal law that greatly weakens the main parts of sections 239-21 to 239-24, then those sections become invalid and stop having any legal effect on the day the court enters that decision.
everyone
The statute, as written — Nonseverability
If a court of competent jurisdiction enters a final judgment on the merits that: (1) Is based on federal law; (2) Is no longer subject to appeal; and (3) Substantially limits or impairs the essential elements of sections 239-21 to 239-24, then sections 239-21 to 239-24 are invalid and have no legal effect as of the date of entry of the judgment.
Sections this one refers to
§239-21 Who this tax law applies to
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