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§235-33
Apportionment; payroll factor
Fraud & financial crimes · Chapter 235 — Income Tax Law · Part II. Uniform Division of Income for Tax
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. [L 1967, c 33, pt of §1; HRS §235-33]