GroundRules
← Search the law
Hawaii · Snapshot open-us-law v2026.08, retrieved 2026-09-14

Haw. Rev. Stat. § 235-38.5: Application.

Read at publisher ↗
Where this section sits in the code
  1. HI Code
  2. Division 1
  3. Title 14
  4. Chapter 235

It is the intent of the legislature that in administering this chapter, this part, and sections 235-4 and 235-5 or as a member of or administering the multistate tax compact under chapter 255 the department of taxation shall not use or allow the use of the worldwide method of unitary taxation upheld in Container Corporation of America v. The Franchise Tax Board, 463 U.S. 159. It is the intent of the legislature that the department of taxation shall continue to apply this chapter, part, sections 235-4 and 235-5, and chapter 255 as they were applied before the above case was decided.

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

Browse this collection