Any taxpayer having income from business activity which is taxable both within and without this State, other than activity as a public utility or the rendering of purely personal services by an individual, shall allocate and apportion the taxpayer's net income as provided in this part.
Haw. Rev. Stat. § 235-22
Taxpayers affected
Applied in 1 court decision — leading case General Dynamics Corp. v. Sharp (1996)
Most recently applied in General Dynamics Corp. v. Sharp (May 1996)
L 1967, c 33, pt of §1; HRS §235-22; gen ch 1985
Official source: Hawaii State Legislature. Reproduced from public-domain Hawaii statutes; confirm against the official source for the current text. Not legal advice.