Section 3-160-36 - Contributions by a sole proprietor(a) "Sole proprietor" means a business in which one individual owns all the assets, owes all the liabilities, and operates in the individual owner's personal capacity, and has no legal identity apart from its owner.(b) A contribution from a sole proprietor shall be treated as a contribution from an individual.[Eff MAY 29 2010] (Auth: HRS §§ 11-204, 11-205.5) (Imp: HRS §§ 11-199, 11-200, 11-201, 11-202, 11-203, 11-204, 11-205, 11-205.5, 11-205.6, 11-206, 11-207, 11-212, 11-213)[Comp 12/1/2016 ] (Auth: HRS § 11-314(8)) (Imp: HRS §§ 11-302, 11-333, 11-335, 11-361)