HRS §26-10
Who runs the tax department and what it does
The tax department is led by a single director. The department collects taxes and enforces tax laws. The director must visit low-income communities each year to help people with tax filings. There is also a review board and a tax appeal court inside the department.
everyone
The statute, as written — Department of taxation
(a) The department of taxation shall be headed by a single executive to be known as the director of taxation. (b) The department shall administer and enforce the tax revenue laws of the State and collect all taxes and other payments payable thereunder. (c) The director of taxation shall visit low-income communities to assist taxpayers in the preparation of tax filings. The qualification of and the visitation to specific low-income communities shall be at the discretion of the director; provided that the visitation shall be on an annual basis and statewide. (d) There shall be within the department of taxation a taxation board of review and a tax appeal court. The composition of the taxation board of review and the tax appeal court and their respective functions, duties, and powers shall be as provided in chapter 232. (e) The functions and authority heretofore exercised by the office of tax commissioner as heretofore constituted are transferred to the department of taxation established by this chapter. [L Sp 1959 2d, c 1, §16; Supp, §14A-15; am L 1967, c 37, §1(1); HRS §26-10; am L 2008, c 202, §3; am L 2021, c 118, §1]
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