HAR §18-235-4. (Amended and Renumbered

) §18-235-4-01 Income taxes by the State; residents, nonresidents, corporations, estates and trusts. §18-235-4-02 Residents taxable on entire income. §18-235-4-03 Nonresidents taxable on Hawaii income. §18-235-4-04 Change of residence during taxable year. §18-235-4-05 Corporations; domestic and foreign. §18-235-4-06 Resident and nonresident estates, trusts, and beneficiaries. §18-235-4-07 Resident and nonresident partners of a partnership. §18-235-4-08 Source of income.