Haw. Rev. Stat. § 237-35

Current through Chapter 253 of the 2024 Legislative Session

Section 237-35 - Consolidated reports; interrelated business

When any taxpayer is engaged in two or more forms of business activity taxable under this chapter which are interrelated, or which are of like character, the taxpayer shall file a consolidated return covering all business activities, which are thus interrelated or of like character.

HRS § 237-35

L 1935, c 141, §6(3); RL 1945, §5466; RL 1955, § 117-30; HRS § 237-35