Hawaii Administrative Rules
Title 18 - DEPARTMENT OF TAXATION
Chapter 237 - GENERAL EXCISE TAX LAW
Subchapter 1 - DEFINITIONS; ADMINISTRATION
Section 18-237-8.6-10 - All others
Universal Citation: HI Admin Rules 18-237-8.6-10
Current through November, 2024
If sections 18-237-86-02 to 18-237-86-09 do not apply, gross income shall be allocated to a taxation district based upon the rules for allocating gross income which are the most relevant to the taxpayer's particular business activity Alternatively, the taxpayer may allocate the gross income by using any reasonable method; provided that the method is consistently used by the taxpayer and supported by verifiable data that reasonably reflects the benefit received by the taxation district
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