Statutes, codes, and regulations
Hawaii Administrative Rules
Title 18 - DEPARTMENT OF TAXATIONChapter 235 - INCOME TAX LAW
Subchapter 2 - DIVISION OF INCOME FOR TAX PURPOSES
Section 18-235-35-05 - Sales factor; no effect on warehousing exemption

Haw. Code R. § 18-235-35-05

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Current through November, 2024
Section 18-235-35-05 - Sales factor; no effect on warehousing exemption

Nothing in sections 235-35 to 235-37, HRS, or the rules under those sections shall be construed to expand or limit the exemption in section 235-6, HRS.

Haw. Code R. § 18-235-35-05

[Eff 11/25/94] (Auth: HRS §§ 231-3(9), 235-118) (Imp: HRS §§ 235-6, 235-35)