HAR § 18-235-1.02 — Residency, generally

(a) A resident is subject to the net income tax imposed by chapter 235, HRS, on income from all sources, both in the state and outside the state, as set forth in section 18-235- 4-02, HAR. A nonresident, however, is subject to the net income tax imposed by chapter 235, HRS, only on income from sources within Hawaii, as set forth in section 18-235-4-03, HAR. (b) The status of an individual as a resident or nonresident is determined by all of the factual circumstances.