Hawaii Revised Statutes — Title 14 (Taxation)
HRS § 235-32
Apportionment; property factor; average value
Official textcapitol.hawaii.gov
§235-32 Apportionment; property factor;
average value. The average value of property shall be determined by averaging the values at the beginning and ending of the tax period but the director of taxation may require the averaging of monthly values during the tax period if reasonably required to reflect properly the average value of the taxpayer's property.
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In this chapter (40 sections)
- 235-15 · Tax credits to promote the purchase of child passenger…
- 235-16 · REPEALED
- 235-16.5 · REPEALED
- 235-17 · Motion picture, digital media, and film production income tax…
- 235-17.5 · REPEALED
- 235-18 · Deposit beverage container deposit exemption
- 235-19 · Exceptional trees; tax deduction
- 235-20 · Comfort letters; authority to assess fees; established
- 235-20.5 · Tax administration special fund; established
- 235-21 · Definitions
- 235-22 · Taxpayers affected
- 235-23 · Taxable in another state
- 235-24 · Specified nonbusiness income
- 235-25 · Rents; royalties
- 235-26 · Allocation of capital gains and losses
- 235-27 · Allocation of interest and dividends
- 235-28 · Allocation of patent and copyright royalties
- 235-29 · Apportionment of business income; percentage
- 235-30 · Apportionment; property factor
- 235-31 · Apportionment; property factor; owned and used property
- 235-32 · Apportionment; property factor; average value
- 235-33 · Apportionment; payroll factor
- 235-34 · Compensation; where paid
- 235-35 · Apportionment; sales factor
- 235-36 · Apportionment; sales factor; tangible personalty
- 235-37 · Apportionment; sales factor; nontangible personalty
- 235-38 · Equitable adjustment of formula
- 235-38.5 · Application
- 235-39 · Citation of part
- 235-51 · Tax imposed on individuals; rates
- 235-51.5 · Pass-through entity taxation election
- 235-52 · Tax in case of joint return or return of surviving spouse
- 235-53 · Tax tables for individuals
- 235-54 · Exemptions
- 235-55 · Tax credits for resident taxpayers
- 235-55.5 · REPEALED
- 235-55.6 · Expenses for household and dependent care services necessary…
- 235-55.7 · Income tax credit for low-income household renters
- 235-55.8 · REPEALED
- 235-55.9 · REPEALED