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Hawaii Revised Statutes — Title 14 (Taxation)

HRS § 235-33

Apportionment; payroll factor

Official textcapitol.hawaii.gov


§235-33 Apportionment; payroll factor.
The payroll factor is a fraction, the numerator of which is the total amount paid in this State during the tax period by the taxpayer for compensation, and the denominator of which is the total compensation paid everywhere during the tax period.

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

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In this chapter (40 sections)
  1. 235-16 · REPEALED
  2. 235-16.5 · REPEALED
  3. 235-17 · Motion picture, digital media, and film production income tax…
  4. 235-17.5 · REPEALED
  5. 235-18 · Deposit beverage container deposit exemption
  6. 235-19 · Exceptional trees; tax deduction
  7. 235-20 · Comfort letters; authority to assess fees; established
  8. 235-20.5 · Tax administration special fund; established
  9. 235-21 · Definitions
  10. 235-22 · Taxpayers affected
  11. 235-23 · Taxable in another state
  12. 235-24 · Specified nonbusiness income
  13. 235-25 · Rents; royalties
  14. 235-26 · Allocation of capital gains and losses
  15. 235-27 · Allocation of interest and dividends
  16. 235-28 · Allocation of patent and copyright royalties
  17. 235-29 · Apportionment of business income; percentage
  18. 235-30 · Apportionment; property factor
  19. 235-31 · Apportionment; property factor; owned and used property
  20. 235-32 · Apportionment; property factor; average value
  21. 235-33 · Apportionment; payroll factor
  22. 235-34 · Compensation; where paid
  23. 235-35 · Apportionment; sales factor
  24. 235-36 · Apportionment; sales factor; tangible personalty
  25. 235-37 · Apportionment; sales factor; nontangible personalty
  26. 235-38 · Equitable adjustment of formula
  27. 235-38.5 · Application
  28. 235-39 · Citation of part
  29. 235-51 · Tax imposed on individuals; rates
  30. 235-51.5 · Pass-through entity taxation election
  31. 235-52 · Tax in case of joint return or return of surviving spouse
  32. 235-53 · Tax tables for individuals
  33. 235-54 · Exemptions
  34. 235-55 · Tax credits for resident taxpayers
  35. 235-55.5 · REPEALED
  36. 235-55.6 · Expenses for household and dependent care services necessary…
  37. 235-55.7 · Income tax credit for low-income household renters
  38. 235-55.8 · REPEALED
  39. 235-55.9 · REPEALED
  40. 235-56 · 235-56
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