Haw. Code R. § 18-235-4-01
As used in sections 18-235-4-02 to 18-235-4-08, and sections 18-235-5-01 to 18-235-5-04:
"Adjusted gross income" or "adjusted gross income from all sources" means the same as in section 62 (with respect to adjusted gross income defined), IRC.
"From whatever source derived" means the same as in section 61(a) (with respect to gross income defined), IRC.
"Hawaii adjusted gross income" means Hawaii source income minus the deductions that are allowed as adjustments to gross income under chapter 235, HRS.
"Hawaii source income" means income received or derived from property owned, services performed, trade or business carried on, and any and every other source in the State.
"IRC" means the Internal Revenue Code of 1986, as operative under chapter 235, HRS.
"Jurisdiction" means any state of the United States, the District of Columbia, the Commonwealth of Puerto Rico, any territory or possession of the United States, and any foreign country or political subdivision of a foreign country.
"Out-of-state income" means income from whatever source derived, other than Hawaii source income.
"Part-year resident" means an individual who becomes a resident, or ceases to be a resident, during the taxable year.
"State", when not referring specifically to Hawaii, means any state of the United States, the District of Columbia, the Commonwealth of Puerto Rico, or any territory or possession of the United States.
"Taxable in" another jurisdiction means the same as in section 235-23, HRS.
"Territory or possession of the United States" means the same as in section 927(d)(5) (with respect to definition of "possessions"), IRC.
"Without regard to source" means the same as "from whatever source derived".
Haw. Code R. § 18-235-4-01