HRS §235-39

Official name of this part

This section just gives an official name to this part of the tax law. It does not create any rules, duties, or penalties. You can call this part the "Uniform Division of Income for Tax Purposes Act."

everyone

The statute, as written — Citation of part

This part may be cited as the "Uniform Division of Income for Tax Purposes Act".

Read the official text at capitol.hawaii.gov ↗as published Jan 6, 2026our copy taken Aug 20, 2026

LawTrove is not legal advice. The summary above is a computer-generated restatement — the authoritative text is the official version linked above.