Taxable in another state
HRS §235-23
in effect235-23. Taxable in another state
For purposes of allocation and apportionment of income under this part, a taxpayer is taxable in another state if:
(1) In that state the taxpayer is subject to a net
income tax, a franchise tax measured by net income, a franchise tax for the
privilege of doing business, or a corporate stock tax, or
(2) That state has jurisdiction to subject the
taxpayer to a net income tax regardless of whether, in fact, the state does or
does not.
[L 1967, c 33, pt of §1; HRS §235-23; gen ch 1985]
Source: Hawaii State Legislature (capitol.hawaii.gov), via Internet Archive capturesURL: http://www.capitol.hawaii.gov/hrscurrent/Vol04_Ch0201-0257/HRS0235/HRS_0235-0023.htmFetched: 11/10/2026