Hawaii Administrative Rules Title 18 — Department of Taxation
HAR § 18-247-9
Enforcement and administration
Official textfiles.hawaii.gov
(a) The director shall administer and enforce the law. At any time after the making of a conveyance or transfer subject to the conveyance tax, he may investigate and ascertain whether said tax, in the proper amount, was paid. For this purpose, the director may invoke all statutory powers vested in him, including but not limited to, the provisions of section 231-7, HRS.
Source: view the official PDF
In this chapter (14 sections)
- 18-247-1 · Imposition of tax
- 18-247-1.1 · Definitions
- 18-247-2 · Basis and rate of tax
- 18-247-3 · Exemptions
- 18-247-4 · Payment and liability of the tax
- 18-247-5 · Imprinting of seal
- 18-247-6 · Certificate of conveyance required
- 18-247-7 · Disposition of taxes
- 18-247-8 · Refunds
- 18-247-9 · Enforcement and administration
- 18-247-10 · Collection of taxes
- 18-247-11 · Penalty for false declaration
- 18-247-12 · Jurisdiction; district judges
- 18-247-13 · Nine years later with 46 years remaining on the original…