HRS §231-14
Tax department's lawyer and how tax debts are collected
The attorney general picks a deputy lawyer to work for the tax director. This lawyer can use any legal method to collect unpaid taxes. Lawsuits can be filed in the name of the tax director, a district collector, or the delinquent tax collector.
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The statute, as written — Attorney
The attorney general shall assign one of the attorney general's deputies as attorney and legal advisor and representative of the director of taxation. The attorney may proceed to enforce payment of any delinquent taxes by any means provided by law. Any legal proceeding may be instituted in the name of the director or the director's deputy, the collector of the district in which the delinquency exists, or in the name of the collector of delinquent taxes.
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