There is a newer version of the Hawaii Revised Statutes
2023
2022
2021
2020
2019
Other previous versions
View our newest version here

2011 Hawaii Code
DIVISION 1. GOVERNMENT
TITLE 14. TAXATION
235. Income Tax Law
§235-30 Apportionment; property factor.


HI Rev Stat § 235-30 (2011 through Reg Sess) What's This?

§235-30 Apportionment; property factor. The property factor is a fraction, the numerator of which is the average value of the taxpayer's real and tangible personal property owned or rented and used in this State during the tax period and the denominator of which is the average value of all the taxpayer's real and tangible personal property owned or rented and used during the tax period. [L 1967, c 33, pt of §1; HRS §235-30]

Disclaimer: These codes may not be the most recent version. Hawaii may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.

This site is protected by reCAPTCHA and the Google Privacy Policy and Terms of Service apply.