HRS §243-17
Chapter 235 and chapter 237 applicable
This section makes the general tax rules from chapters 235 and 237 apply to the taxes in this chapter, as long as they don't conflict. That includes penalties, interest, the tax director's powers, and how taxes are assessed, collected, and enforced.
everyone
The statute, as written — Chapter 235 and chapter 237 applicable
All of the provisions of chapters 235 and 237 not inconsistent with this chapter and that may appropriately be applied to the taxes, persons, circumstances, and situations involved in this chapter, including (without prejudice to the generality of the foregoing) provisions as to penalties and interest, and provisions granting administrative powers to the director of taxation, and provisions for the assessment, levy, and collection of taxes, shall be applicable to the taxes imposed by this chapter, and to the assessment, levy, and collection thereof.
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