There is a newer version of the Hawaii Revised Statutes
2016 Hawaii Revised Statutes
TITLE 14. TAXATION
235. Income Tax Law
235-32 Apportionment; property factor; average value.
HI Rev Stat § 235-32 (2016) What's This?
§235-32 Apportionment; property factor; average value. The average value of property shall be determined by averaging the values at the beginning and ending of the tax period but the director of taxation may require the averaging of monthly values during the tax period if reasonably required to reflect properly the average value of the taxpayer's property. [L 1967, c 33, pt of §1; HRS §235-32]
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