HRS §235-39

Official name of this part

Read the official text at capitol.hawaii.gov ↗

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."

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The statute, as written — Citation of part

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.

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.