HRS § 237-8 — Administration and enforcement by department


§237-8 Administration and enforcement by
department. The administration of this chapter is vested in and shall be
exercised by the department of taxation, which shall prescribe forms and
reasonable rules of procedure in conformity with this chapter for the making of
returns and for the ascertainment, assessment, and collection of the taxes
imposed hereunder. Such forms and rules, when prescribed by the department and
printed and published in the manner provided by law shall have the force and
effect of law. The enforcement of this chapter in any of the courts of the
State is under the exclusive jurisdiction of the department, which shall
require the assistance of the attorney general of the State, the respective
county attorneys and the prosecuting attorney of the counties where suit is
brought; but these attorneys shall receive no fees or compensation for services
rendered in enforcing this chapter in addition to the respective salaries paid
by law to them.
The department shall have, in addition to all
of the duties and powers herein prescribed or granted, all the duties and
powers prescribed or granted by the existing or future tax laws of the State so
far as the same may be applicable to the administration of this chapter and are
not contrary to the express provisions hereof.