HRS §239-5.5
Monthly surcharge money is not income for the collecting utility
This section says that when one utility collects a monthly surcharge for another utility, that money is not counted as income for the collecting utility under this tax law. But any part the collecting utility keeps to cover its own costs is not exempt and is treated as income.
The statute, as written — Surcharge amounts exempt
Amounts received in the form of a monthly surcharge by a utility acting on behalf of an affected utility under section 269-16.3 shall not be gross income for the acting utility for purposes of this chapter. Any amounts retained by the acting utility for collection or other costs shall not be included in this exemption.
Sections this one refers to
§269-16.3 How utilities can spread emergency repair costs statewide
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