§235-22 Taxpayers affected.
61 words·~1 min read·
/hi/chapter-235/235-22A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
§235-22 Taxpayers affected. 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. [L 1967, c 33, pt of §1; HRS §235-22; gen ch 1985]