Hawaii Administrative Rules
Title 18 - DEPARTMENT OF TAXATION
Chapter 235 - INCOME TAX LAW
Subchapter 2 - DIVISION OF INCOME FOR TAX PURPOSES
Section 18-235-38-06 - Apportionment of income for special industries
Universal Citation: HI Admin Rules 18-235-38-06
Current through August, 2024
The director finds that neither the apportionment formula of section 235-29, HRS, nor the separate accounting method clearly or accurately reflects the correct taxable income in Hawaii of taxpayers doing business within and without Hawaii in the industries listed in the following table. Accordingly, income of these taxpayers shall be apportioned using the methods in the section listed opposite the name of the industry in the following table.
| Special industry | Section |
| Air carriers | 18-235-38-06.02 |
| Construction contractors | 18-235-38-06.03 |
| Ocean carriers | 18-235-38-06.01 |
| Publishing | 18-235-38-06-05 |
| Radio broadcasting | 18-235-38-06.04 |
| Television broadcasting | 18-235-38-06.04 |
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