§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. [L 1935,
c 141, §6(3); RL 1945, §5466; RL 1955, §117-30; HRS §237-35]