HRS §247-9
Who enforces the property transfer tax?
This section says the tax director runs and enforces the property transfer tax. The director can make rules and can investigate any transfer to check if the correct tax was paid, using all legal powers available.
everyone
The statute, as written — Enforcement and administration
The director of taxation shall administer and enforce the taxes imposed by this chapter. The director may prescribe rules and regulations not inconsistent with the provisions herein for their detailed and efficient administration. At any time after the making of a conveyance or transfer subject to the tax imposed by this chapter, the director may investigate and ascertain whether the tax, in the proper amount, was paid. For this purpose, the director may invoke all statutory powers vested in the director, including but not limited to section 231-7.
LawTrove is not legal advice. The summary above is a computer-generated restatement — the authoritative text is the official version linked above.