Hawaii Administrative Rules
Title 18 - DEPARTMENT OF TAXATION
Chapter 235 - INCOME TAX LAW
Subchapter 2 - DIVISION OF INCOME FOR TAX PURPOSES
- Section 18-235-21-01 - Reserved
- Section 18-235-21-02 - Two or more businesses of a single taxpayer
- Section 18-235-21-03 - Business and nonbusiness income application of definitions
- Section 18-235-21-04 - Proration of deductions
- Section 18-235-22-01 - Definitions
- Section 18-235-22-02 - Apportionment
- Section 18-235-22-03 - Combined reporting method; combined return
- Section 18-235-22-04 - Allocation
- Section 18-235-22-05 - Consistency and uniformity in reporting
- Section 18-235-23-01 - Taxable in another state; in general
- Section 18-235-23-02 - When a taxpayer is subject to a tax under section 235-23(1), HRS
- Section 18-235-23-03 - When a state has jurisdiction to subject a taxpayer to a net income tax
- Section 18-235-24 to 18-235-28 - Reserved
- Section 18-235-29-01 - Apportionment formula
- Section 18-235-29-02 - Apportionment formula; denominator of zero
- Section 18-235-29-03 - Apportionment for installment sales
- Section 18-235-29-04 - Apportionment formula as applied to partnerships
- Section 18-235-30-01 - Property factor; in general
- Section 18-235-30-02 - Property factor; property used for the production of business income
- Section 18-235-30-03 - Property factor; consistency in reporting
- Section 18-235-30-04 - Property factor; numerator
- Section 18-235-30-05 - Special rules; property factor
- Section 18-235-31-01 - Property factor; valuation of owned property
- Section 18-235-31-02 - Property factor; valuation of rented property
- Section 18-235-31-03 - Property factor; special rules
- Section 18-235-32-01 - Property factor; averaging property values
- Section 18-235-33-01 - Payroll factor; in general
- Section 18-235-33-02 - Payroll factor; denominator
- Section 18-235-33-03 - Payroll factor; numerator
- Section 18-235-34-01 - Payroll factor; compensation paid in this State
- Section 18-235-35-01 - Sales factor; in general
- Section 18-235-35-02 - Sales factor; denominator
- Section 18-235-35-03 - Sales factor; numerator
- Section 18-235-35-04 - Sales factor; special rules
- Section 18-235-35-05 - Sales factor; no effect on warehousing exemption
- Section 18-235-36-01 - Sales factor; sales of tangible personal property in this State
- Section 18-235-36-02 - Sales factor; sales of tangible personal property to United States Government in this State
- Section 18-235-37-01 - Sales factor; sales other than sales of tangible personal property in this State
- Section 18-235-38-01 - Equitable adjustment of apportionment formula
- Section 18-235-38-02 - Special rules; property factor
- Section 18-235-38-03 - Special rules; sales factor
- Section 18-235-38-04 - Allocation of income and deductions among taxpayers
- Section 18-235-38-05 - Apportionment method considered method of accounting
- Section 18-235-38-06 - Apportionment of income for special industries
- Section 18-235-38-06.01 - Apportionment of income for ocean carriers
- Section 18-235-38-06.02 - Apportionment of income for air carriers
- Section 18-235-38-06.03 - Construction contractors
- Section 18-235-38-06.04 - Television and radio broadcasting
- Section 18-235-38-06.05 - Publishing
- Section 18-235-38.5-01 - Construction
- Section 18-235-38.5-02 - Exclusion of income, property, payroll, and sales of foreign affiliates
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