HRS §235-23
When you are taxable in another state
This section explains when a taxpayer is treated as taxable in another state for Hawaii income tax allocation. It applies if you pay certain business or income taxes there, or if that state has the legal power to tax your income, even if it doesn't.
everyone
The statute, as written — Taxable in another state
For purposes of allocation and apportionment of income under this part, a taxpayer is taxable in another state if: (1) In that state the taxpayer is subject to a net income tax, a franchise tax measured by net income, a franchise tax for the privilege of doing business, or a corporate stock tax, or (2) That state has jurisdiction to subject the taxpayer to a net income tax regardless of whether, in fact, the state does or does not.
LawTrove is not legal advice. The summary above is a computer-generated restatement — the authoritative text is the official version linked above.