HRS §231-10
Tax offices must be in each district
The tax department has to keep offices in each district so people can do their tax business easily. This section just requires those offices to exist.
state agencies
The statute, as written — Department; keep offices where
The department of taxation shall keep offices in the several districts, for the convenience of the public business.
LawTrove is not legal advice. The summary above is a computer-generated restatement — the authoritative text is the official version linked above.