Home / Browse / Ch. 235 / §235-27

§235-27

Allocation of interest and dividends

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

Interest and dividends are allocable to this State if the taxpayer's commercial domicile is in this State. [L 1967, c 33, pt of §1; HRS §235-27]

Source / Amendment history

[L 1967, c 33, pt of §1; HRS §235-27]