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HRS §231-4.5

Tax department rule-making staff and their jobs

The tax director can hire a rules officer and specialists to help make tax rules. These staff write tax guidance and do other tasks the director assigns. They do not have to be civil service employees, but they cannot do legal work reserved for the attorney general.

state agencies

The statute, as written — Administrative rules officer; specialists; appointment and duties

The director of taxation may appoint an administrative rules officer, and administrative rules specialists as necessary to assist the administrative rules officer. The administrative rules officer shall direct the adoption of rules related to taxes administered by the department, assist with the issuance of tax memoranda and tax information releases, and perform other duties as directed by the director. The administrative rules officer and the administrative rules specialists shall be exempt from chapter 76 and may be legal or accounting professionals; provided that no individual appointed under this section shall render legal services reserved to the attorney general under chapter 28.
Read the official text at capitol.hawaii.gov ↗as published Jan 6, 2026our copy taken Aug 20, 2026

LawTrove is not legal advice. The summary above is a computer-generated restatement — the authoritative text is the official version linked above.