Hawaii Revised Statutes 235-23 – Taxable in another state
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For purposes of allocation and apportionment of income under this part, a taxpayer is taxable in another state if:
Terms Used In Hawaii Revised Statutes 235-23
- Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
- 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