Haw. Code R. § 18-235-38.5-01
Current through November, 2024
In construing part II of chapter 235, HRS, the department shall be guided by the rules, regulations, and other published interpretations of the Multistate Tax Commission relating to the Uniform Division of Income for Tax Purposes Act and the Multistate Tax Compact, but with due regard to the water's edge requirement of section 235-38.5, HRS.
Haw. Code R. § 18-235-38.5-01