Hawaii Administrative Rules Title 18 — Department of Taxation
HAR § 18-235-22-02
Apportionment
Official textfiles.hawaii.gov
If the business activity in respect to any trade or business of a HRS §235-22 taxpayer occurs both within and without this State, and if by reason of the business activity the taxpayer is taxable in another state, the portion of the net income (or net loss) arising from the trade or business which is attributable to the taxpayer’s activity in this State shall be determined by apportionment in accordance with sections 235-28 to 235-36, HRS.
Source: view the official PDF
In this chapter (40 sections)
- 18-235-17-06 · Claiming the credit; timing; twelve-month rule
- 18-235-17-07 · Qualified productions; $200,000 threshold determination
- 18-235-17-08 · Example 1: J3T Productions is a calendar year taxpayer…
- 18-235-17-09 · Prorating qualified production costs between counties in…
- 18-235-17-10 · Qualified production costs; generally
- 18-235-17-11 · HRS §235-17 §18-235-17-11 Qualified production costs;…
- 18-235-17-12 · Qualified production costs; imported goods, services, or…
- 18-235-17-13 · Qualified production costs; premiums paid to insurers…
- 18-235-17-14 · Verification review of motion picture, digital media,…
- 18-235-17-15 · Hawaii promotion; shared-card, end-title screen credit
- 18-235-17-16 · Evidence of reasonable efforts to hire local talent and…
- 18-235-17-17 · Evidence of financial or in-kind contributions to…
- 18-235-17-18 · Production company personnel and contractors; required…
- 18-235-17-19 · Access to production company set and locations; required…
- 18-235-20.5-01 · Fees for issuing comfort letters, certificates under…
- 18-235-21-01 · (Reserved
- 18-235-21-02 · Two or more businesses of a single taxpayer
- 18-235-21-03 · Example 5: The taxpayer operates a multistate chain of…
- 18-235-21-04 · Proration of deductions
- 18-235-22-01 · Definitions
- 18-235-22-02 · Apportionment
- 18-235-22-03 · Combined reporting method; combined return
- 18-235-22-04 · Allocation
- 18-235-22-05 · Consistency and uniformity in reporting
- 18-235-23-01 · Taxable in another state; in general
- 18-235-23-02 · When a taxpayer is subject to a tax under section…
- 18-235-23-03 · When a state has jurisdiction to subject a taxpayer to a…
- 18-235-28 · (Reserved
- 18-235-29-01 · Apportionment formula
- 18-235-29-02 · Apportionment formula; denominator of zero
- 18-235-29-03 · Apportionment for installment sales
- 18-235-29-04 · Apportionment formula as applied to partnerships
- 18-235-30-01 · Example: Corporation A’s distributive share of income in…
- 18-235-30-02 · Property factor; property used for the production of…
- 18-235-30-03 · Property factor; consistency in reporting
- 18-235-30-04 · Property factor; numerator
- 18-235-30-05 · Special rules; property factor
- 18-235-31-01 · Property factor; valuation of owned property
- 18-235-31-02 · (b) Property in transit between locations of the…
- 18-235-31-03 · Property factor; special rules