Form U-6 - Public Service Company Tax Return - 2000 Page 2
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1
2Page 2
SECTION III — COMPUTATION OF TAX (Line references are to lines on page 1.)
PART I. — ONLY FOR PUBLIC UTILITIES TAXED UNDER SECTION 239-5 (a), (b) and (c), HRS.
Ratio that line 13 is to line 5 . . . . . . . . . . . . . . . . . . . . . . . . .
%
TAX RATE
If ratio is greater than 15%, then Deduct. . . . . . . . . . . . . . . . . . . .
15.00%
. . . . . . . . . . . . . . . . . . . . . . . . . .
5.885%
(Balance multiplied by .2675) Balance . . . . . . . . . . . . . . . . . . . . .
%
x .2675 . . . . . . . . . . . . . . . . . . . .
%
(Maximum Rate is 8.2%) (Minimum Rate is 5.885%)
RATE OF TAX. . . . . . . . . . . . . . .
%
A
Line 5 less line 1a(3) and/or 1b(3)
x
% (Tax rate shown above) . . . . . . . . TAX AMOUNT
A
B
Line 1a(3) . . . . . . . . . . . . . . . . . . .
x 5.35% (fixed rate) . . . . . . . . . . . . . . . . . . TAX AMOUNT
B
C
Line 1b(3) . . . . . . . . . . . . . . . . . . .
x
.5 % (fixed rate) . . . . . . . . . . . . . . . . . . TAX AMOUNT
C
D
TOTAL TAX (add lines A, B, and C) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
D
E
Nonrefundable Tax Credit - Credit for Lifeline Telephone Service Subsidy (see Instructions) . . . . . . . . . . . . . . . . . . . . . . . . . .
E
F
Balance (line D minus line E, but not less than zero) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F
G
Payment with Extension (attach Form N-755) (see Instructions) . . . . . . . . . . . . . . . . . . . . . . .
G
H
Tax Installment Payments (see Instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
H
I
Total Payments (add lines G and H). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
I
J
TAX DUE (if line F is larger than I), enter AMOUNT OWED. (if line F exceeds $100,000, see Instructions, When Is the Tax Payable) . . . .
J
K
OVERPAYMENT (if line I is larger than line F), enter AMOUNT OVERPAID. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
K
PART II. — FOR PUBLIC UTILITIES TAXED ONLY UNDER SECTION 239-5(b), HRS.
A
TOTAL TAX (line 1a(3) . . . . . . . .
x 5.35% (fixed rate)) . . . . . . . . . . . . . . . . . . . . . . . . . . .
A
B
Payment with Extension (attach Form N-755) (see Instructions) . . . . . . . . . . . . . . . . . . . . . . .
B
C
Tax Installment Payments (see Instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
C
D
Total Payments (add lines B and C) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
D
E
TAX DUE (if line A is larger than line D), enter AMOUNT OWED. (if line A exceeds $100,000, see Instructions, When Is the Tax Payable)
E
F
OVERPAYMENT (if line D is larger than line A), enter AMOUNT OVERPAID . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F
PART III. — FOR PUBLIC UTILITIES TAXED ONLY UNDER SECTION 239-5(c), HRS.
A
TOTAL TAX (line 1b(3) . . . . . . . .
x
.5% (fixed rate)) . . . . . . . . . . . . . . . . . . . . . . . . . . .
A
B
Payment with Extension (attach Form N-755) (see Instructions) . . . . . . . . . . . . . . . . . . . . . . .
B
C
Tax Installment Payments (see Instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
C
D
Total Payments (add lines B and C) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
D
E
TAX DUE (if line A is larger than line D), enter AMOUNT OWED. (if line A exceeds $100,000, see Instructions, When Is the Tax Payable)
E
F
OVERPAYMENT (if line D is larger than line A), enter AMOUNT OVERPAID . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F
PART IV. — ONLY FOR COMMON CARRIERS BY WATER, MOTOR CARRIERS AND CONTRACT CARRIERS TAXED UNDER SECTION 239-6, HRS.
A
TOTAL TAX (line 16. . . . . . . . . . .
x
4% (fixed rate)) . . . . . . . . . . . . . . . . . . . . . . . . . . .
A
B
Payment with Extension (attach Form N-755) (see Instructions) . . . . . . . . . . . . . . . . . . . . . . .
B
C
Tax Installment Payments (see Instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
C
D
Total Payments (add lines B and C) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
D
E
TAX DUE (if line A is larger than line D), enter AMOUNT OWED. (if line A exceeds $100,000, see Instructions, When Is the Tax Payable)
E
F
OVERPAYMENT (if line D is larger than line A), enter AMOUNT OVERPAID . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F
Note: Enter the TOTAL TAX amount on page 1.
Public Utility taxed under section 239-5(a), HRS, must also attach to this return year-end balance sheets, income statements, and an analysis of
retained earnings for the utility and non-utility portions of the business.
DECLARATION
I declare, under the penalties set forth in section 231-36, HRS, that this return (including any accompanying schedules or statements) has been
examined by me and, to the best of my knowledge and belief is a true, correct, and complete return, made in good faith, for the taxable year
stated, pursuant to the Public Service Company Tax Law, Chapter 239, HRS.
Please
Sign
Here
Signature of officer
Date
Title
Date
Check if
Preparer’s identification number
Preparer’s
Paid
self-em-
Signature
ployed
Preparer’s
Information
Federal
Firm’s name (or yours
E.I. No.
if self-employed)
and address
ZIP CODE
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