§245-13 - Administration by director; rules and regulations. - Hawaii Statutes

     §245-13  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. [L 1939, c 220, §14; RL 1945, §5763; RL 1955, §125-13; am L 1965, c 96, §87; HRS §245-13]