Hawaii Administrative Rules
Title 18 - DEPARTMENT OF TAXATION
Chapter 235 - INCOME TAX LAW
Subchapter 2 - DIVISION OF INCOME FOR TAX PURPOSES
Section 18-235-22-02 - Apportionment

Universal Citation: HI Admin Rules 18-235-22-02
Current through August, 2024

If the business activity in respect to any trade or business of a taxpayer occurs both within and without this State, and if by reason of the business activity the taxpayer is taxable in another state, the portion of the net income (or net loss) arising from the trade or business which is attributable to the taxpayer's activity in this State shall be determined by apportionment in accordance with sections 235-28 to 235-36, HRS.

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