Hawaii Administrative Rules Title 18 — Department of Taxation
HAR § 18-235-23-03
When a state has jurisdiction to subject a taxpayer to a net income tax
Official textfiles.hawaii.gov
§18-235-24 to
Source: view the official PDF
In this chapter (40 sections)
- 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
- 18-235-32-01 · Example 1: A taxpayer, pursuant to the terms of a lease,…
- 18-235-33-01 · HRS §235-33 §18-235-33-01 Payroll factor; in general
- 18-235-33-02 · Payroll factor; denominator
- 18-235-33-03 · Payroll factor; numerator
- 18-235-34-01 · Payroll factor; compensation paid in this State
- 18-235-35-01 · HRS §235-33 §18-235-33-03 Payroll factor; numerator