HRS §235-118
Tax rules and regulations
Read the official text at capitol.hawaii.gov ↗This section says the Department of Taxation must write and print all rules needed to enforce the state tax law. Those rules have the same power as law, as long as they do not conflict with the written tax law itself.
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The statute, as written — Rules and regulations
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.
Except as otherwise provided in this chapter, the department of taxation shall prescribe and have printed all needful rules and regulations for the enforcement of this chapter and such rules and regulations so made shall have the force and effect of law if they be not in conflict with the express statutory provisions to which the same are applicable. [L Sp 1957, c 1, pt of §2; am L Sp 1959 2d, c 1, §16; Supp, §121-50; HRS §235-118]
LawTrove is not legal advice. The summary above is a computer-generated restatement — the authoritative text is the official version linked above.