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Hawaii Revised Statutes

Part II

Uniform Division of Income

FOR TAX PURPOSES

235-21Definitions.235-22Taxpayers affected.235-23Taxable in another state.235-24Specified nonbusiness income.235-25Rents; royalties.235-26Allocation of capital gains and losses.235-27Allocation of interest and dividends.235-28Allocation of patent and copyright royalties.235-29Apportionment of business income; percentage.235-30Apportionment; property factor.235-31Apportionment; property factor; owned and used property.235-32Apportionment; property factor; average value.235-33Apportionment; payroll factor.235-34Compensation; where paid.235-35Apportionment; sales factor.235-36Apportionment; sales factor; tangible personalty.235-37Apportionment; sales factor; nontangible personalty.235-38Equitable adjustment of formula.235-38.5Application.235-39Citation of part.