HRS §235-27
When interest and dividends count as Hawaii income
Read the official text at capitol.hawaii.gov ↗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
A copy, taken August 20, 2026. The version published by the Legislature is the one that governs, and it may have changed since. Check it before relying on anything here.
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.