{"data":{"id":"us-hi/haw.-rev.-stat.-235-23","jurisdiction":"us-hi","citation":"Haw. Rev. Stat. § 235-23","heading":"Taxable in another state.","body":"For purposes of allocation and apportionment of income under this part, a taxpayer is taxable in another state if:\n\n(1) In that state the taxpayer is subject to a net income tax, a franchise tax measured by net income, a franchise tax for the privilege of doing business, or a corporate stock tax, or\n\n(2) That state has jurisdiction to subject the taxpayer to a net income tax regardless of whether, in fact, the state does or does not.","path":["HI Code","Division 1","Title 14","Chapter 235"],"source_url":"http://www.capitol.hawaii.gov/hrscurrent/Vol04_Ch0201-0257/HRS0235/HRS_0235-0023.htm","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:11Z","sha256":"804318ea9a1877ae9a621959754f5d1ceb898c540ebf35b0769d35dd12cf70cc","source_id":"us-hi","stale":false,"prev":"us-hi/haw.-rev.-stat.-235-22","next":"us-hi/haw.-rev.-stat.-235-24"},"notice":"GroundRules: Original legal text. Not legal advice."}