HRS §244D-15
Who runs this law and how rules are made
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
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]
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