{"data":{"id":"us-hi/haw.-rev.-stat.-237-35","jurisdiction":"us-hi","citation":"Haw. Rev. Stat. § 237-35","heading":"Consolidated reports; interrelated business.","body":"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.","path":["HI Code","Division 1","Title 14","Chapter 237"],"source_url":"http://www.capitol.hawaii.gov/hrscurrent/Vol04_Ch0201-0257/HRS0237/HRS_0237-0035.htm","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:11Z","sha256":"e7f46aed69ed9ca454e80bd214f2a6544abcce459b532ce98f7858d863afd660","source_id":"us-hi","stale":false,"prev":"us-hi/haw.-rev.-stat.-237-34","next":"us-hi/haw.-rev.-stat.-237-37"},"notice":"GroundRules: Original legal text. Not legal advice."}