Hawaii Administrative Rules
Title 18 - DEPARTMENT OF TAXATION
Chapter 235 - INCOME TAX LAW
Subchapter 1 - GENERAL PROVISIONS
Section 18-235-1.01 - Resident/Nonresident, defined
Universal Citation: HI Admin Rules 18-235-1.01
Current through August, 2024
"Resident" means:
(1) Every individual domiciled in Hawaii; and
(2) Every other individual whether domiciled in Hawaii or not, who resides in Hawaii for other than a temporary or transitory purpose.
"Nonresident" means every individual other than a resident.
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