HRS §243-16
Tax director can make rules for this chapter
The tax director can create rules about how this chapter is run, including forms and records for distributors. These rules follow the state's rulemaking process and have the same power as law.
state agencies
The statute, as written — Rules and regulations
Subject to chapter 91, the director of taxation shall have power to make rules and regulations relating to matters of procedure in the administration of this chapter and the manner and forms of records to be kept by distributors, and to prescribe standard forms of statements to be filed by distributors or other persons, affidavits, and any other statements or other written data required to be filed or furnished under this chapter. The rules and regulations shall have the force and effect of law.
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