HRS §231-6
Tax department can give oaths for its cases
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
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.