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.
Haw. Rev. Stat. § 237-35
Consolidated reports; interrelated business
L 1935, c 141, §6(3); RL 1945, §5466; RL 1955, §117-30; HRS §237-35
Official source: Hawaii State Legislature. Reproduced from public-domain Hawaii statutes; confirm against the official source for the current text. Not legal advice.