Hawaii Administrative Rules Title 18 — Department of Taxation

HAR § 18-235-22-04 — Allocation

A taxpayer shall allocate all of its nonbusiness income or loss within or without this State in accordance with sections 235-23 to 235-27, HRS.

Last amended: [Eff 11/25/94] (Auth: HRS §§231-3(9), 235- 118) (Imp: HRS §§235-22)