HRS §231-58
Rules
This section lets state agencies make their own rules to carry out the tax laws in sections 231-51 through 231-59. It is a short, procedural rule that gives agencies the power to create regulations.
state agencies
The statute, as written — Rules
All state agencies may adopt rules pursuant to chapter 91 for carrying out the purposes of sections 231-51 to 231-59.
Sections this one refers to
§231-51 Why the state can keep your tax refund
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