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§235-35
Apportionment; sales factor
Fraud & financial crimes · Chapter 235 — Income Tax Law · Part II. Uniform Division of Income for Tax
The sales factor is a fraction, the numerator of which is the total sales of the taxpayer in this State during the tax period, and the denominator of which is the total sales of the taxpayer everywhere during the tax period. [L 1967, c 33, pt of §1; HRS §235-35]