Hawaii Revised Statutes

Haw. Rev. Stat. § 425-107 (2026)

Partnership subject to amendment or repeal of chapter

✓ current as of July 2026

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§425-107 Partnership subject to amendment or repeal of chapter. A partnership governed by this part is subject to any amendment to or repeal of this chapter. [L 1999, c 284, pt of §1]

Case Notes

Partnership did not exist as a matter of law where plaintiff and defendant did not have an agreement to share profits; a $1.5 million release fee was interest on a loan and the loan commitment and accompanying letter did not evince an intent by the parties to share profits inasmuch as they lacked any language commonly utilized in partnership agreements, such as "partnership", "partner", "profits", and did not intimate any community of interest, or co-ownership, or sharing of profits, tending to show the relationship of partners. 111 H. 286, 141 P.3d 459 (2006).

Notes of Decisions

Cited in 2 cases, 2000–2006 · leading case: Stanford Carr Dev. v. Unity House, 141 P.3d 459 (Haw. 2006).

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Stanford Carr Dev. v. Unity House, 141 P.3d 459 (Haw. 2006). · cites it 2× “HRS § 425-107 (1993), entitled "Rules for determining the existence of a partnership," provided, in relevant part: In determining whether a partnership exists, these rules shall apply: .”

Tax Appeal of Wasson-Bendon Partners v. Kamikawa, 999 P.2d 865 (Haw. App. 2000). · cites it 2× “[HRS] § 425-107. A person or company having shareholders or members (a corporation, association, group, trust, partnership, joint adventure, or other person) is taxable upon [its] business with them and they are taxable upon their business with it.”

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