HRS §236D-10
How the tax department makes rules for this law
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
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.
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