HRS §244D-15
Who runs this law and how rules are made
Read the official text at capitol.hawaii.gov ↗The tax director is in charge of carrying out this law. The director can make and enforce rules to put the law into effect, but those rules must follow the state's rule-making process.
state agencies
The statute, as written — Administration by director; rules and regulations
A copy, taken August 20, 2026. The version published by the Legislature is the one that governs, and it may have changed since. Check it before relying on anything here.
The administration of this chapter is vested in the director of taxation who may prescribe and enforce rules and regulations for the enforcement and administration of this chapter. The rules and regulations shall be prescribed by the director, subject to chapter 91. [L Sp 1984 1st, c 1, pt of §2]
LawTrove is not legal advice. The summary above is a computer-generated restatement — the authoritative text is the official version linked above.