HRS §235-27
When interest and dividends count as Hawaii income
This section says that interest and dividends are treated as Hawaii income if the taxpayer's main business location is in Hawaii. It only covers this one rule about where those earnings belong for tax purposes.
The statute, as written — Allocation of interest and dividends
Interest and dividends are allocable to this State if the taxpayer's commercial domicile is in this State.
LawTrove is not legal advice. The summary above is a computer-generated restatement — the authoritative text is the official version linked above.