HRS §236D-10
How the tax department makes rules for this law
Read the official text at capitol.hawaii.gov ↗The state tax department must create official rules to put this law into action. These rules can cover how to handle refunds when taxes are owed. The department follows the standard state process for making rules.
state agencies
The statute, as written — Administration; rules
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 shall adopt such rules under chapter 91 as may be necessary to carry into effect this chapter, including rules relating to the return for taxes due under this chapter.
LawTrove is not legal advice. The summary above is a computer-generated restatement — the authoritative text is the official version linked above.