ROH §8A-1.22
Director's powers to collect taxes and make agreements
Read the official text at honolulu.gov ↗The director of finance can collect taxes like the state tax director, make agreements with state agencies for tax collection, and delegate authority. If any part of this chapter conflicts with these powers, that part is void, and taxpayers must be told.
state agencies
The ordinance, as written (Honolulu County) — Director
A copy, taken August 22, 2026. The version published by Honolulu 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 director of taxation under HRS Chapter 237D. The director is authorized to enter into an agreement with the director of taxation, or other state agency, 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, that section is void. The director must appropriately notify taxpayers of any void section.
Published by the City and County of Honolulu through American Legal Publishing.
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