Haw. Rev. Stat. § 235-31
This is the official text of Haw. Rev. Stat. § 235-31, part of Hawaii’s Rev. Stat — part of the compiled statutory law of Hawaii, published by the state as "Rev. Stat." Browse the sections below, each linked to its official government source.
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Apportionment; property factor; owned and used property.
Official statutory text
Property owned by the taxpayer is valued at its original cost. Property rented by the taxpayer is valued at eight times the net annual rental rate. Net annual rental rate is the annual rental rate paid by the taxpayer less any annual rental rate received by the taxpayer from subrentals.
Status: in_force · Read it on the official government site
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