HRS §235-24
How nonbusiness income is assigned to Hawaii
This section says that certain types of income, like rent, interest, dividends, and capital gains, are treated as nonbusiness income and assigned to states using rules in other sections. It does not set any amounts or deadlines.
The statute, as written — Specified nonbusiness income
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.
Sections this one refers to
§235-25 How Hawaii taxes rental income and royalties
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