235-29 Apportionment of business income; percentage.

HI Rev Stat § 235-29 (2019) (N/A)
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§235-29 Apportionment of business income; percentage. All business income shall be apportioned to this State by multiplying the income by a fraction, the numerator of which is the property factor plus the payroll factor plus the sales factor, and the denominator of which is three. [L 1967, c 33, pt of §1; HRS §235-29]