HRS § 239-8 — Allocation and apportionment


§239-8 Allocation and apportionment.
(a) The gross income included in the measure of the tax, as defined in
paragraphs (2) and (3) of the definition of "gross income" in section
239-2, shall be determined by an allocation and separate accounting so far as
practicable.
(b) If under paragraph (2) of the definition
of "gross income" in section 239-2, an apportionment of gross income
is necessary, there shall be apportioned to the State and included in the
measure of the tax that proportion of the total gross income, so requiring
apportionment, that the direct cost of the transportation, conveyance, or
transmission designated in paragraph (2) of the definition of "gross
income" in section 239-2, bears to the total direct cost of the
transportation, conveyance, or transmission the gross income from which
requires apportionment.
(c) If under paragraph (3) of the definition
of "gross income" in section 239-2, an apportionment of gross income
is necessary, there shall be apportioned to the State and included in the
measure of the tax that proportion of the total gross income, so requiring
apportionment, that the total direct cost of the transportation, conveyance, or
transmission within the State bears to the total direct cost of the
transportation, conveyance, or transmission the gross income from which
requires apportionment.