§235-92  Returns, who shall make.  Foreach taxable year, returns shall be made by the following persons to thedepartment of taxation in such form and manner as it shall prescribe:

(1)  Every person doing business in the State duringthe taxable year, whether or not the person derives any taxable incometherefrom.  As used in this paragraph "doing business" includes allactivities engaged in or caused to be engaged in with the object of gain oreconomic benefit, direct or indirect, except personal services performed as anemployee under the direction and control of an employer.  Every personreceiving rents from property owned in the State is classed as "doingbusiness" and shall make a return whether or not the person derivestaxable income therefrom.

(2)  Every corporation having for the taxable yeargross income subject to taxation under this chapter; provided that anaffiliated group of domestic corporations may make and file a consolidatedreturn for the taxable year in lieu of separate tax returns in the manner andto the extent, so far as applicable, set forth in sections 1501 through 1505and 1552 of the Internal Revenue Code of 1954, as amended.

(3)  Every individual, estate, or trust having for thetaxable year gross income subject to taxation under this chapter, except asexempted from the filing of a return by regulations of the department.

The department may by regulation excuse thefiling of a return by an individual, estate, or trust in cases not comingwithin paragraph (1), where the gross income and exemptions are such that notax is expected to accrue under this chapter, or are such that substantiallyall the tax will have been collected through tax withholdings or at the source.[L Sp 1957, c 1, pt of §2; am L Sp 1959 2d, c 1, §16; Supp, §121-26; HRS§235-92; am L 1968, c 24, §2; am L 1978, c 173, §2(17); gen ch 1985]