{"data":{"id":"us-hi/haw.-rev.-stat.-235-33","jurisdiction":"us-hi","citation":"Haw. Rev. Stat. § 235-33","heading":"Apportionment; payroll factor.","body":"The payroll factor is a fraction, the numerator of which is the total amount paid in this State during the tax period by the taxpayer for compensation, and the denominator of which is the total compensation paid everywhere during the tax period.","path":["HI Code","Division 1","Title 14","Chapter 235"],"source_url":"http://www.capitol.hawaii.gov/hrscurrent/Vol04_Ch0201-0257/HRS0235/HRS_0235-0033.htm","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:11Z","sha256":"4d22f7f74927e91ef217f3bdc39c7dfc1fe9500f597a1f778a830bbb96856564","source_id":"us-hi","stale":false,"prev":"us-hi/haw.-rev.-stat.-235-32","next":"us-hi/haw.-rev.-stat.-235-34"},"notice":"GroundRules: Original legal text. Not legal advice."}