HRS §231-6
Tax department can give oaths for its cases
Read the official text at capitol.hawaii.gov ↗The state tax department is allowed to give oaths or affirmations for any matter it handles under the laws it enforces. This means they can officially swear people in when needed for tax-related issues.
state agencies
The statute, as written — Oath, power to administer
A copy, taken August 20, 2026. The version published by the Legislature is the one that governs, and it may have changed since. Check it before relying on anything here.
The department of taxation may administer all oaths or affirmations required to be taken or be administered under chapters of the law under title 14 administered by the department, with respect to any matters coming within the scope of the duties of the department.
LawTrove is not legal advice. The summary above is a computer-generated restatement — the authoritative text is the official version linked above.