HRS § 237D-16 — Administration and enforcement; rules


§237D-16 Administration and enforcement;
rules. (a) The director of taxation shall
administer and enforce this chapter. In respect of:
(1) The examinations of
books and records and of taxpayers and other persons;
(2) Procedure and powers upon failure or refusal by a taxpayer to make a
return or proper return; and
(3) The general
administration of this chapter,
the director of taxation
shall have all rights and powers conferred by chapter 237 with respect to taxes
thereby or thereunder imposed; and, without restriction upon these rights and
powers, sections 237-8 and 237-36 to 237-41.5 are made applicable to and with
respect to the taxes, taxpayers, tax officers, and other persons, and the
matters and things affected or covered by this chapter, insofar as not
inconsistent with this chapter, in the same manner, as nearly as may be, as in
similar cases covered by chapter 237.
(b) The director may adopt, amend, or repeal
rules under chapter 91 to carry out this chapter.