HRS § 241-6 — Chapter 235 applicable


§241-6 Chapter 235 applicable. All of
the provisions of chapter 235 not inconsistent with this chapter, and which may
be appropriately applied to the taxes, persons, circumstances, and situations
involved in this chapter, including without prejudice to the generality of the
foregoing, sections 235-92, 235-98, 235-99, and 235-101 to 235-118, shall be
applicable to the taxes imposed by this chapter, and to the assessment and
collection thereof. Any tax refund payable under section 235-110, hereby made
applicable to the taxes imposed by this chapter, shall be made in the manner
provided in section 231-23(c).
The filing of a consolidated return under
section 235-92 applies only to a bank, building and loan association, financial
services loan company, financial corporation, small business investment
company, development company, mortgage loan companies, trust company, or
financial holding company, and their subsidiaries as defined in section 241-1.