Hawaii Revised Statutes — Title 14 (Taxation)
HRS § 235-39
Citation of part
Official textcapitol.hawaii.gov
§235-39 Citation of part. This part may be cited as the "Uniform Division of Income for Tax Purposes Act".
Source: view the official text
In this chapter (40 sections)
- 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- 235-55.5 · REPEALED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- 235-55.8 · REPEALED
- 235-55.9 · REPEALED
- 235-56 · 235-56
- 235-58 · 235-58
- 235-59 · Decedents
- 235-60 · REPEALED
- 235-61 · Withholding of tax on wages
- 235-62 · Return and payment of withheld taxes
- 235-63 · Statements to employees
- 235-64 · Taxes withheld by employer held in trust; employer's liability