Hawaii Revised Statutes — Title 14 (Taxation)
HRS § 237-35
Consolidated reports; interrelated business
Official textcapitol.hawaii.gov
§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.
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In this chapter (40 sections)
- 237-24.8 · Amounts not taxable for financial institutions
- 237-24.9 · Aircraft service and maintenance facility
- 237-25 · Exemptions of sales and gross proceeds of sales to federal…
- 237-26 · Exemption of certain scientific contracts with the United…
- 237-27 · Exemption of certain petroleum refiners
- 237-27.1 · REPEALED
- 237-27.5 · Air pollution control facility
- 237-27.6 · Solid waste processing, disposal, and electric generating…
- 237-28 · REPEALED
- 237-28.1 · Exemption of certain shipbuilding and ship repair business
- 237-28.2 · REPEALED
- 237-29 · Exemptions for certified or approved housing projects
- 237-29.5 · Exemption for sales of tangible personal property shipped…
- 237-29.6 · REPEALED
- 237-29.7 · Exemption of insurance companies
- 237-29.8 · Call centers; exemption; engaging in business; definitions
- 237-30 · Monthly, quarterly, or semiannual return, computation of tax,…
- 237-30.5 · Collection of rental by third party; filing with department;…
- 237-30.7 · Withholding of tax by persons claiming the motion picture,…
- 237-31 · Remittances
- 237-32 · Penalties
- 237-33 · Annual return, payment of tax
- 237-33.5 · 237-33.5
- 237-34 · Filing of returns; disclosure of returns unlawful, penalty;…
- 237-35 · Consolidated reports; interrelated business
- 237-36 · Erroneous returns, disallowance of exemption, payment
- 237-37 · Refunds and credits
- 237-38 · Failure to make return
- 237-39 · Audits; procedure, penalties
- 237-40 · Limitation period
- 237-41 · Records to be kept; examination
- 237-41.5 · Certain amounts held in trust; liability of key individuals
- 237-42 · Appeals
- 237-43 · Bulk sales;
- 237-44 · Entertainment business
- 237-45 · REPEALED
- 237-46 · Collection by suit; injunction
- 237-47 · District judges; concurrent civil jurisdiction in tax…
- 237-48 · REPEALED
- 237-49 · Unfair competition; penalty