Hawaii Administrative Rules Title 18 — Department of Taxation
HAR § 18-235-30-04
Property factor; numerator
Official textfiles.hawaii.gov
(a) The numerator of the property factor shall include the average value of the real and tangible personal property owned, rented, or leased by the taxpayer and used in this State during the tax period in the regular course of the trade or business of the taxpayer.
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In this chapter (40 sections)
- 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
- 18-235-35-02 · (6) If a taxpayer derives receipts from the sale of…
- 18-235-35-03 · Sales factor; numerator
- 18-235-35-04 · Sales factor; special rules
- 18-235-35-05 · Sales factor; no effect on warehousing exemption
- 18-235-36-01 · Sales factor; sales of tangible personal property in…
- 18-235-36-02 · Sales factor; sales of tangible personal property to…
- 18-235-37-01 · Sales factor; sales other than sales of tangible…
- 18-235-38-01 · Equitable adjustment of apportionment formula
- 18-235-38-02 · Special rules; property factor