{"data":{"id":"us-hi/haw.-rev.-stat.-235-22","jurisdiction":"us-hi","citation":"Haw. Rev. Stat. § 235-22","heading":"Taxpayers affected.","body":"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.","path":["HI Code","Division 1","Title 14","Chapter 235"],"source_url":"http://www.capitol.hawaii.gov/hrscurrent/Vol04_Ch0201-0257/HRS0235/HRS_0235-0022.htm","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:11Z","sha256":"d9ad1457bb1a675b3e0c29831f35683c3bbee970e418bf56baa2101c23de3811","source_id":"us-hi","stale":false,"prev":"us-hi/haw.-rev.-stat.-235-20.5","next":"us-hi/haw.-rev.-stat.-235-23"},"notice":"GroundRules: Original legal text. Not legal advice."}