HRS §251-14
How this surcharge tax relates to other taxes
This surcharge tax is added on top of any other state taxes, unless this chapter says otherwise. If a court decides the surcharge cannot legally be added to another tax on the same property, then this surcharge does not apply to that property in that situation, but the other taxes still do.
everyone
The statute, as written — Application of surcharge tax
The surcharge tax imposed by this chapter shall be in addition to any other taxes imposed by any other laws of the State, except as otherwise specifically provided in this chapter; provided that if it be held by any court of competent jurisdiction that the surcharge tax imposed by this chapter may not legally be imposed in addition to any other tax or taxes imposed by any other law or laws with respect to the same property or the use thereof, then this chapter shall be deemed not to apply to such property and the use thereof under the specific circumstances, but the other laws shall be given full effect with respect to such property and use.
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