There is a newer version of the Hawaii Revised Statutes
2011 Hawaii Code
DIVISION 1. GOVERNMENT
TITLE 14. TAXATION
237. General Excise Tax Law
§237-35 Consolidated reports; interrelated business.
HI Rev Stat § 237-35 (2011 through Reg Sess) What's This?
§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. [L 1935, c 141, §6(3); RL 1945, §5466; RL 1955, §117-30; HRS §237-35]
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