Haw. Rev. Stat. § 235-33

Current through Chapter 253 of the 2024 Legislative Session

Section 235-33 - Apportionment; payroll factor

The payroll factor is a fraction, the numerator of which is the total amount paid in this State during the tax period by the taxpayer for compensation, and the denominator of which is the total compensation paid everywhere during the tax period.

HRS § 235-33

L 1967, c 33, pt of §1; HRS § 235-33