§237-35  Consolidated reports; interrelatedbusiness.  When any taxpayer is engaged in two or more forms of businessactivity taxable under this chapter which are interrelated, or which are oflike character, the taxpayer shall file a consolidated return covering allbusiness 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]