HRS § 235-92 — Returns, who shall make


§235-92 Returns, who shall make. For
each taxable year, returns shall be made by the following persons to the
department of taxation in such form and manner as it shall prescribe:
(1) Every person doing business in the State during
the taxable year, whether or not the person derives any taxable income
therefrom. As used in this paragraph "doing business" includes all
activities engaged in or caused to be engaged in with the object of gain or
economic benefit, direct or indirect, except personal services performed as an
employee under the direction and control of an employer. Every person
receiving rents from property owned in the State is classed as "doing
business" and shall make a return whether or not the person derives
taxable income therefrom.
(2) Every corporation having for the taxable year
gross income subject to taxation under this chapter; provided that an
affiliated group of domestic corporations may make and file a consolidated
return for the taxable year in lieu of separate tax returns in the manner and
to the extent, so far as applicable, set forth in sections 1501 through 1505
and 1552 of the Internal Revenue Code of 1954, as amended.
(3) Every individual, estate, or trust having for the
taxable year gross income subject to taxation under this chapter, except as
exempted from the filing of a return by regulations of the department.
The department may by regulation excuse the
filing of a return by an individual, estate, or trust in cases not coming
within paragraph (1), where the gross income and exemptions are such that no
tax is expected to accrue under this chapter, or are such that substantially
all the tax will have been collected through tax withholdings or at the source.