HRS §237-35
Consolidated returns for related businesses
If you run two or more businesses that are related or similar and are taxed under this chapter, you must file one combined tax return for them. This section only sets that filing requirement; it does not explain how to combine the returns.
everyone
The statute, as written — Consolidated reports; interrelated business
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.
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