HRS § 235-23 — Taxable in another state


§235-23 Taxable in another state. For
purposes of allocation and apportionment of income under this part, a taxpayer
is taxable in another state if:
(1) In that state the taxpayer is subject to a net
income tax, a franchise tax measured by net income, a franchise tax for the
privilege of doing business, or a corporate stock tax, or
(2) That state has jurisdiction to subject the
taxpayer to a net income tax regardless of whether, in fact, the state does or
does not.