ยง246-42ย  Returns of corporations orcopartnerships.ย  The returns, statements, or answers required by thischapter 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, ยง31;RL 1945, ยง5157; RL 1955, ยง128-26; HRS ยง246-42]