Hawaii Revised Statutes 235-27 – Allocation of interest and dividends
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Terms Used In Hawaii Revised Statutes 235-27
- Commercial domicile: means the principal place from which the trade or business of the taxpayer is directed or managed. 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
Interest and dividends are allocable to this State if the taxpayer’s commercial domicile is in this State.