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Hawaii Revised Statutes — Title 14 (Taxation)

HRS § 235-30

Apportionment; property factor

Official textcapitol.hawaii.gov


§235-30 Apportionment; property factor.
The property factor is a fraction, the numerator of which is the average value of the taxpayer's real and tangible personal property owned or rented and used in this State during the tax period and the denominator of which is the average value of all the taxpayer's real and tangible personal property owned or rented and used during the tax period.

Last amended: [L 1967, c 33, pt of §1; HRS §235-30] Previous Vol04_Ch0201-0257 Next

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In this chapter (40 sections)
  1. 235-12.5 · Renewable energy technologies; income tax credit
  2. 235-13 · Sales of residential land to lessees; involuntary conversion
  3. 235-15 · Tax credits to promote the purchase of child passenger…
  4. 235-16 · REPEALED
  5. 235-16.5 · REPEALED
  6. 235-17 · Motion picture, digital media, and film production income tax…
  7. 235-17.5 · REPEALED
  8. 235-18 · Deposit beverage container deposit exemption
  9. 235-19 · Exceptional trees; tax deduction
  10. 235-20 · Comfort letters; authority to assess fees; established
  11. 235-20.5 · Tax administration special fund; established
  12. 235-21 · Definitions
  13. 235-22 · Taxpayers affected
  14. 235-23 · Taxable in another state
  15. 235-24 · Specified nonbusiness income
  16. 235-25 · Rents; royalties
  17. 235-26 · Allocation of capital gains and losses
  18. 235-27 · Allocation of interest and dividends
  19. 235-28 · Allocation of patent and copyright royalties
  20. 235-29 · Apportionment of business income; percentage
  21. 235-30 · Apportionment; property factor
  22. 235-31 · Apportionment; property factor; owned and used property
  23. 235-32 · Apportionment; property factor; average value
  24. 235-33 · Apportionment; payroll factor
  25. 235-34 · Compensation; where paid
  26. 235-35 · Apportionment; sales factor
  27. 235-36 · Apportionment; sales factor; tangible personalty
  28. 235-37 · Apportionment; sales factor; nontangible personalty
  29. 235-38 · Equitable adjustment of formula
  30. 235-38.5 · Application
  31. 235-39 · Citation of part
  32. 235-51 · Tax imposed on individuals; rates
  33. 235-51.5 · Pass-through entity taxation election
  34. 235-52 · Tax in case of joint return or return of surviving spouse
  35. 235-53 · Tax tables for individuals
  36. 235-54 · Exemptions
  37. 235-55 · Tax credits for resident taxpayers
  38. 235-55.5 · REPEALED
  39. 235-55.6 · Expenses for household and dependent care services necessary…
  40. 235-55.7 · Income tax credit for low-income household renters
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