§239-8  Allocation and apportionment. 
(a)  The gross income included in the measure of the tax as defined in
subparagraphs (B) and (C) of the definition of "gross income" in
section 239-2, shall be determined by an allocation and separate accounting so
far as practicable.



(b)  If under subparagraph (B) of the
definition of "gross income" in section 239-2, an apportionment of
gross income is necessary, there shall be apportioned to the State and included
in the measure of the tax that proportion of the total gross income, so
requiring apportionment, which the direct cost of the transportation,
conveyance, or transmission designated in subparagraph (B) of the definition of
"gross income" in section 239-2, bears to the total direct cost of
the transportation, conveyance, or transmission the gross income from which
requires apportionment.



(c)  If under subparagraph (C) of the
definition of "gross income" in section 239-2, an apportionment of
gross income is necessary, there shall be apportioned to the State and included
in the measure of the tax that proportion of the total gross income, so
requiring apportionment, which the total direct cost of the transportation,
conveyance, or transmission within the State bears to the total direct cost of
the transportation, conveyance, or transmission the gross income from which
requires apportionment. [L 1963, c 147, §2(i); Supp, §126-7.1; HRS §239-8; am L
1997, c 178, §8]