Hawaii · Snapshot open-us-law v2026.08, retrieved 2026-09-14

Haw. Rev. Stat. § 235-29: Apportionment of business income; percentage.

Where this section sits in the code

HI Code
Division 1
Title 14
Chapter 235

All business income shall be apportioned to this State by multiplying the income by a fraction, the numerator of which is the property factor plus the payroll factor plus the sales factor, and the denominator of which is three.

Collected 2026-09-14T18:32:11Z. Source file · JSON

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