MCC §3.47.170
Finance director's tax collection powers and agreements
Read the official text at library.municode.com ↗This section gives the county finance director the same tax powers as the state tax director for certain taxes. It allows the director to make agreements with other agencies to collect taxes and to delegate authority. If any part of this chapter conflicts with these powers, that part is void and taxpayers must be told.
countiesstate agencies
The ordinance, as written (Maui County) — Director of finance
A copy, taken August 21, 2026. The version published by Maui County is the one that governs, and it may have changed since. Check it before relying on anything here.
The director has all the rights and powers of the state director of taxation under
section 237D, Hawaiʻi Revised Statutes. The director is authorized to enter into an
agreement with the director of taxation, other state agency, or other entity approved
or designated by the council for the collection of the taxes authorized by this chapter.
The director is further authorized to delegate any authority provided in this chapter.
If any section in this chapter conflicts with this authority to enter into an agreement
for the collection of taxes, it is void. The director must appropriately notify taxpayers
of any void section.
( Ord. No. 5273 , § 2, 2021)
Read the official text at library.municode.com ↗as published Nov 21, 2025our copy taken Aug 21, 2026
Published by the County of Maui through Municode.
LawTrove is not legal advice. The summary above is a computer-generated restatement — the authoritative text is the official version linked above.