HRS §245-11
Other tax rules apply here
This section says that tax rules from other parts of Hawaii law (chapters 235 and 237) also apply to taxes under this chapter, as long as they don't conflict. This includes penalties, interest, and the tax department's powers to assess and collect taxes.
everyone
The statute, as written — Chapter 235 and chapter 237 applicable
All of the provisions of chapter 235 and chapter 237 not inconsistent with this chapter and which 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 department 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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