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HRS §238-16

Tax director can make rules to enforce this law

This section lets the state tax director create rules and regulations to put this chapter into effect. It is a short, procedural rule that gives the director authority to make detailed guidelines.

state agencies

The statute, as written — Rules and regulations

The director of taxation may adopt and promulgate rules and regulations to carry out the purposes of this chapter.
Read the official text at capitol.hawaii.gov ↗as published Jan 6, 2026our copy taken Aug 20, 2026

LawTrove is not legal advice. The summary above is a computer-generated restatement — the authoritative text is the official version linked above.