HRS §231-15.6
Who must sign corporate and partnership tax returns
This section says that for corporations, any officer must file the required returns or statements, and for partnerships, any partner can file them. It only covers who signs or makes the filing, not other details.
The statute, as written — Returns of corporations or partnerships
The returns, statements, or answers required under chapters of the law under title 14 administered by the department, in the case of a corporation, shall be made by any officer of the corporation, or in the case of a partnership, by any one of the partners.
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