HAWAII ADMINISTRATIVE RULES TITLE 18 …

1 INCOME TAX LAW 235- 1 (Unofficial Compilation) HAWAII ADMINISTRATIVE RULESTITLE 18 department OF TAXATIONCHAPTER 235 INCOME TAX LAWS ubchapter 1 general provisions 18-235-1 (Amended and Renumbered.) Resident / Nonresident, defined.

2 Residency, generally. Establishing residency by domicile. Domicile by birth. Domicile by choice. Domicile by operation of law. Establishing residency by residing in the State. Residence status, factors considered. Individual s presence or absence in compliance with military or naval orders, while engaged in aviation or navigation, or while a student. Aliens. Person totally disabled , defined. Person totally disabled , certification of. Permanent disability , defined. Substantial gainful business or occupation , defined. Permanent total disability; submission of certification.

3 Resident estate , defined. Resident trust , defined. to (Reserved.) Conformance to the federal Internal Revenue Code. 18-235-3 (Reserved.) 18-235-4 (Amended and Renumbered.) 18-235-4-01 Income taxes by the State; residents, nonresidents, corporations, estates and trusts. 18-235-4-02 Residents taxable on entire income. 18-235-4-03 Nonresidents taxable on HAWAII income. 18-235-4-04 Change of residence during taxable year. 18-235-4-05 Corporations; domestic and foreign. 18-235-4-06 Resident and nonresident estates, trusts, and beneficiaries. 18-235-4-07 Resident and nonresident partners of a partnership.

4 18-235-4-08 Source of income. 18-235-5 (Amended and Renumbered.) 18-235-5-01 Allocation of income of persons not taxable upon their entire income. 18-235-5-02 Allocation and separate accounting. 18-235-5-03 Deductions connected with gross income from HAWAII sources. 18-235-5-04 Allocation of income and deductions among taxpayers. 18-235-5-05 Alternative apportionment. Individual housing accounts (IHA). 18-235-6 (Reserved.) 18-235-7 (Amended and Renumbered.) INCOME TAX LAW 235- 2 (Unofficial Compilation) 18-235-7-01 Exclusion of income nontaxable under the Constitution or laws of the United States.

5 18-235-7-02 Exclusion of benefits under public retirement systems. 18-235-7-03 Exclusion of pension income. 18-235-7-04 to 18-235-7-14 (Reserved.) 18-235-7-15 Net operating loss deduction. 18-235-8 to 18-235-11 (Reserved.) 18-235-12 Solar energy devices; income tax credit. Energy conservation devices for hot water heaters; income tax credit. Definitions (Reserved.) Other Solar Energy Systems (Reserved.) Multiple Properties and Mixed-use Property Application of sections through 18-235-13 (Reserved.)

6 Fees for issuing comfort letters, certificates under section , HRS, and certificates under section , HRSS ubchapter 2 Division of Income for Tax Purposes 18-235-21-01 (Reserved.) 18-235-21-02 Two or more businesses of a single taxpayer. 18-235-21-03 Business and nonbusiness income: application of definitions. 18-235-21-04 Proration of deductions. 18-235-22-01 Definitions. 18-235-22-02 Apportionment. 18-235-22-03 Combined reporting method; combined return. 18-235-22-04 Allocation. 18-235-22-05 Consistency and uniformity in reporting.

7 18-235-23-01 Taxable in another state; in general . 18-235-23-02 When a taxpayer is subject to a tax under section 235-23(1), HRS. 18-235-23-03 When a state has jurisdiction to subject a taxpayer to a net income tax. 18-235-24 to 18-235-28 (Reserved.) 18-235-29-01 Apportionment formula. 18-235-29-02 Apportionment formula; denominator of zero. 18-235-29-03 Apportionment for installment sales. 18-235-29-04 Apportionment formula as applied to partnerships. 18-235-30-01 Property factor; in general . 18-235-30-02 Property factor; property used for the production of business income. 18-235-30-03 Property factor; consistency in reporting.

8 18-235-30-04 Property factor; numerator. 18-235-30-05 Special RULES ; property factor. 18-235-31-01 Property factor; valuation of owned property. 18-235-31-02 Property factor; valuation of rented property. 18-235-31-03 Property factor; special RULES . 18-235-32-01 Property factor; averaging property values. 18-235-33-01 Payroll factor; in general . 18-235-33-02 Payroll factor; denominator. 18-235-33-03 Payroll factor; numerator. 18-235-34-01 Payroll factor; compensation paid in this State. 18-235-35-01 Sales factor; in general . 18-235-35-02 Sales factor; denominator. 18-235-35-03 Sales factor; numerator.

9 18-235-35-04 Sales factor; special RULES . 18-235-35-05 Sales factor; no effect on warehousing exemption. INCOME TAX LAW 235- 3 (Unofficial Compilation) 18-235-36-01 Sales factor; sales of tangible personal property in this State.

10 18-235-36-02 Sales factor; sales of tangible personal property to United States Government in this State. 18-235-37-01 Sales factor; sales other than sales of tangible personal property in this State. 18-235-38-01 Equitable adjustment of apportionment formula. 18-235-38-02 Special RULES ; property factor. 18-235-38-03 Special RULES ; sales factor. 18-235-38-04 Allocation of income and deductions among taxpayers. 18-235-38-05 Apportionment method considered method of accounting. 18-235-38-06 Apportionment of income for special industries. Apportionment of income for ocean carriers. Apportionment of income for air carriers.