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2016 Hawaii Revised Statutes
TITLE 14. TAXATION
235. Income Tax Law
235-22 Taxpayers affected.

HI Rev Stat § 235-22 (2016) What's This?

§235-22 Taxpayers affected. Any taxpayer having income from business activity which is taxable both within and without this State, other than activity as a public utility or the rendering of purely personal services by an individual, shall allocate and apportion the taxpayer's net income as provided in this part. [L 1967, c 33, pt of §1; HRS §235-22; gen ch 1985]

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