Hawaii Revised Statutes 241-6 – Chapter 235 applicable
Terms Used In Hawaii Revised Statutes 241-6
- Bank: means and includes any national banking association and any bank chartered or licensed pursuant to chapter 412. See Hawaii Revised Statutes 241-1
- Building and loan association: means any corporation that has been authorized to operate as a savings bank or savings and loan association pursuant to chapter 412, and any federal savings and loan association. See Hawaii Revised Statutes 241-1
- Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
- Development company: means a company approved by the federal Small Business Administration to operate under the provisions of Title V of the federal Small Business Investment Act of 1958, Public Law 699, as amended. See Hawaii Revised Statutes 241-1
- Financial holding company: means any corporation registered under the Federal Bank Holding Company Act of 1956, as amended, or registered as a savings and loan holding company under the Home Owners' Loan Act of 1933, as amended. See Hawaii Revised Statutes 241-1
- Financial services loan company: means any company which has been authorized to engage in the business of a financial services loan company pursuant to chapter 412. See Hawaii Revised Statutes 241-1
- Mortgage: The written agreement pledging property to a creditor as collateral for a loan.
- Small business investment company: means a company approved by the federal Small Business Administration to operate under the provisions of the federal Small Business Investment Act of 1958 (72 U. See Hawaii Revised Statutes 241-1
- Trust company: means a corporation or joint stock company authorized to conduct business as a trust company under article 8 of chapter 412. See Hawaii Revised Statutes 241-1
All of the provisions of chapter 235 not inconsistent with this chapter, and which may be appropriately applied to the taxes, persons, circumstances, and situations involved in this chapter, including without prejudice to the generality of the foregoing, sections 235-92, 235-98, 235-99, and 235-101 to 235-118, shall be applicable to the taxes imposed by this chapter, and to the assessment and collection thereof. Any tax refund payable under § 235-110, hereby made applicable to the taxes imposed by this chapter, shall be made in the manner provided in section 231-23(c).
The filing of a consolidated return under section 235-92 applies only to a bank, building and loan association, financial services loan company, financial corporation, small business investment company, development company, mortgage loan companies, trust company, or financial holding company, and their subsidiaries as defined in § 241-1.