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Haw. Rev. Stat. § 235-32

Apportionment; property factor; average value

Hawaii · Hawaii Revised Statutes Chapter 235 — Income Tax Law · Status: effective

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Haw. Rev. Stat. § 235-32, Apportionment; property factor; average value, Hawaii, version 1 as recorded 2026-10-03, yourstate.us, https://yourstate.us/provision/2410179
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The average value of property shall be determined by averaging the values at the beginning and ending of the tax period but the director of taxation may require the averaging of monthly values during the tax period if reasonably required to reflect properly the average value of the taxpayer's property.