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Hawaii Revised Statutes

Haw. Rev. Stat. § 235-29 (2026)

  Apportionment of business income; percentage

✓ current as of July 2026
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     §235-29  Apportionment of business income; percentage.  All business income shall be apportioned to this State by multiplying the income by a fraction, the numerator of which is the property factor plus the payroll factor plus the sales factor, and the denominator of which is three. [L 1967, c 33, pt of §1; HRS §235-29]