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2016 Hawaii Revised Statutes
TITLE 14. TAXATION
235. Income Tax Law
235-29 Apportionment of business income; percentage.

HI Rev Stat § 235-29 (2016) What's This?

§235-29 Apportionment of business income; percentage. All business income shall be apportioned to this State by multiplying the income by a fraction, the numerator of which is the property factor plus the payroll factor plus the sales factor, and the denominator of which is three. [L 1967, c 33, pt of §1; HRS §235-29]

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