Haw. Code R. § 3-160-36 - Contributions by a sole proprietor

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(a) "Sole proprietor" means a business in which one individual owns all the assets, owes all the liabilities, and operates in the individual owner's personal capacity, and has no legal identity apart from its owner.

(b) A contribution from a sole proprietor shall be treated as a contribution from an individual.

Notes

Haw. Code R. § 3-160-36

[Eff MAY 29 2010] (Auth: HRS §§ 11-204, 11-205.5) (Imp: HRS §§ 11-199, 11-200, 11-201, 11-202, 11-203, 11-204, 11-205, 11-205.5, 11-205.6, 11-206, 11-207, 11-212, 11-213) [Comp 12/1/2016 ] (Auth: HRS § 11-314(8)) (Imp: HRS §§ 11-302, 11-333, 11-335, 11-361)

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