Haw. Code R. § 18-237-8.6-06
Current through November, 2024
Gross income from a taxpayer's rental or lease of real property in the State shall be allocated to the taxation district where the real property is located.
Example 1: Taxpayer rents condominium units located in each of the four taxation districts. Taxpayer shall allocate the gross income from the rental of each unit to the taxation district where the condominium unit is located.
Haw. Code R. § 18-237-8.6-06