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Hawaii Revised Statutes — Title 14 (Taxation)

HRS § 235-24

Specified nonbusiness income

Official textcapitol.hawaii.gov


§235-24 Specified nonbusiness income.
Rents and royalties from real or tangible personal property, capital gains, interest, dividends, or patent or copyright royalties, to the extent that they constitute nonbusiness income, shall be allocated as provided in sections 235-25 to 235-27.

Last amended: [L 1967, c 33, pt of §1; HRS §235-24] Previous Vol04_Ch0201-0257 Next

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In this chapter (40 sections)
  1. 235-8 · REPEALED
  2. 235-9 · Exemptions; generally
  3. 235-9.5 · Stock options from qualified high technology businesses…
  4. 235-10 · REPEALED
  5. 235-12 · REPEALED
  6. 235-12.2 · REPEALED
  7. 235-12.5 · Renewable energy technologies; income tax credit
  8. 235-13 · Sales of residential land to lessees; involuntary conversion
  9. 235-15 · Tax credits to promote the purchase of child passenger…
  10. 235-16 · REPEALED
  11. 235-16.5 · REPEALED
  12. 235-17 · Motion picture, digital media, and film production income tax…
  13. 235-17.5 · REPEALED
  14. 235-18 · Deposit beverage container deposit exemption
  15. 235-19 · Exceptional trees; tax deduction
  16. 235-20 · Comfort letters; authority to assess fees; established
  17. 235-20.5 · Tax administration special fund; established
  18. 235-21 · Definitions
  19. 235-22 · Taxpayers affected
  20. 235-23 · Taxable in another state
  21. 235-24 · Specified nonbusiness income
  22. 235-25 · Rents; royalties
  23. 235-26 · Allocation of capital gains and losses
  24. 235-27 · Allocation of interest and dividends
  25. 235-28 · Allocation of patent and copyright royalties
  26. 235-29 · Apportionment of business income; percentage
  27. 235-30 · Apportionment; property factor
  28. 235-31 · Apportionment; property factor; owned and used property
  29. 235-32 · Apportionment; property factor; average value
  30. 235-33 · Apportionment; payroll factor
  31. 235-34 · Compensation; where paid
  32. 235-35 · Apportionment; sales factor
  33. 235-36 · Apportionment; sales factor; tangible personalty
  34. 235-37 · Apportionment; sales factor; nontangible personalty
  35. 235-38 · Equitable adjustment of formula
  36. 235-38.5 · Application
  37. 235-39 · Citation of part
  38. 235-51 · Tax imposed on individuals; rates
  39. 235-51.5 · Pass-through entity taxation election
  40. 235-52 · Tax in case of joint return or return of surviving spouse
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