Haw. Code R. § 18-235-22-02
Current through November, 2024
If the business activity in respect to any trade or business of a taxpayer occurs both within and without this State, and if by reason of the business activity the taxpayer is taxable in another state, the portion of the net income (or net loss) arising from the trade or business which is attributable to the taxpayer's activity in this State shall be determined by apportionment in accordance with sections 235-28 to 235-36, HRS.
Haw. Code R. § 18-235-22-02