Hawaii Administrative Rules
Title 18 - DEPARTMENT OF TAXATION
Chapter 241 - TAXATION OF BANKS AND OTHER FINANCIAL CORPORATIONS
- Section 18-241-3.5-01 - International banking facilities; coordination with apportionment and allocation rules
- Section 18-241-4-01 - Apportionment and allocation
- Section 18-241-4-02 - Definitions
- Section 18-241-4-03 - Receipts factor
- Section 18-241-4-04 - Property factor
- Section 18-241-4-05 - Payroll factor
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