Section 18-237-3 - "Gross income", "gross proceeds of sale", defined(a) See Administrative Rule § 18-237-13(c)(1) for the exemption from the general excise tax of all rents received on account of the lease or rental of dwelling units developed and constructed pursuant to §§ 359G-6 and 359G-11, HRS.[Eff 2/16/82] (Auth: HRS §§ 231-3(9), 237-8, 359G-15) (Imp: HRS §§ 237-3, 359G-15)