Hawaii Revised Statutes 235-22 – Taxpayers affected
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Terms Used In Hawaii Revised Statutes 235-22
- Public utility: has the meaning given that term in § 269-1. See Hawaii Revised Statutes 235-21
- State: means any state of the United States, the District of Columbia, the Commonwealth of Puerto Rico, any territory or possession of the United States, and any foreign country or political subdivision thereof. See Hawaii Revised Statutes 235-21
Any taxpayer having income from business activity which is taxable both within and without this State, other than activity as a public utility or the rendering of purely personal services by an individual, shall allocate and apportion the taxpayer’s net income as provided in this part.