HRS §245-13
Who runs the tax rules and how they are made
The tax director is in charge of carrying out this tax law. The director can make and enforce rules to put the law into effect. These rules must follow the state's official 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.
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