§235-24

Specified nonbusiness income

Fraud & financial crimes · Chapter 235 — Income Tax Law · Part II. Uniform Division of Income for Tax

Rents and royalties from real or tangible personal property, capital gains, interest, dividends, or patent or copyright royalties, to the extent that they constitute nonbusiness income, shall be allocated as provided in sections 235-25 to 235-27. [L 1967, c 33, pt of §1; HRS §235-24]

Source / Amendment history

[L 1967, c 33, pt of §1; HRS §235-24]

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