§241-6  Chapter 235 applicable.  All ofthe provisions of chapter 235 not inconsistent with this chapter, and which maybe appropriately applied to the taxes, persons, circumstances, and situationsinvolved in this chapter, including without prejudice to the generality of theforegoing, sections 235-92, 235-98, 235-99, and 235-101 to 235-118, shall beapplicable to the taxes imposed by this chapter, and to the assessment andcollection thereof.  Any tax refund payable under section 235-110, hereby madeapplicable to the taxes imposed by this chapter, shall be made in the mannerprovided in section 231-23(c).

The filing of a consolidated return undersection 235-92 applies only to a bank, building and loan association, financialservices loan company, financial corporation, small business investmentcompany, development company, mortgage loan companies, trust company, orfinancial holding company, and their subsidiaries as defined in section 241-1.[L Sp 1957, c 1, pt of §10(a); am L 1963, c 45, §9; Supp, §127-6; HRS §241-6;am L 1986, c 339, §19; am L 1992, c 106, §15]