§246-42  Returns of corporations or
copartnerships.  The returns, statements, or answers required by this
chapter shall, in the case of a corporation, be made by any officer thereof,
or, in a case of a copartnership, by any member thereof. [L 1932 2d, c 40, §31;
RL 1945, §5157; RL 1955, §128-26; HRS §246-42]