HRS §238-13
Tax director's powers under this tax law
This section gives the tax director the same rights and powers under this tax law as under the general excise tax law. It also makes certain general excise tax law sections apply here, as long as they do not conflict. This covers examining records, handling missing or wrong returns, and general administration.
The statute, as written — Other provisions of general excise tax law applicable
In respect of: (1) The examination of books and records and of taxpayers and other persons; (2) Procedure and powers upon failure or refusal by a taxpayer to make a return or a proper return; and (3) The general administration of this chapter, the director of taxation shall have all the rights and powers conferred upon the director by the general excise tax law with respect to taxes thereby or thereunder imposed; and, without restriction upon these rights and powers, sections 237-8, 237-30, 237-34, and 237-36 to 237-41 are hereby made applicable to and with respect to the taxes and the taxpayers, tax officers, and other persons, and the matters and things affected or covered by this chapter, insofar as not inconsistent with this chapter, in the same manner, as nearly as may be, as in similar cases covered by the general excise tax law.
Sections this one refers to
§237-8 Who runs the tax law in this chapter
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