Partnertax.ai
Start free trial →

Hawaii Revised Statutes — Title 14 (Taxation)

HRS § 243-16

Rules and regulations

Official textcapitol.hawaii.gov


§243-16 Rules and regulations. Subject to chapter 91, the director of taxation shall have power to make rules and regulations relating to matters of procedure in the administration of this chapter and the manner and forms of records to be kept by distributors, and to prescribe standard forms of statements to be filed by distributors or other persons, affidavits, and any other statements or other written data required to be filed or furnished under this chapter. The rules and regulations shall have the force and effect of law.

Last amended: [L 1932 1st, c 19, §14; RL 1935, §2023; am L Sp 1941, c 26, pt of §1; RL 1945, §5415; RL 1955, §123-13; am L 1965, c 96, §85; HRS §243-16] Previous Vol04_Ch0201-0257 Next

Source: view the official text

Report a problem

What's wrong?

Sent anonymously with this page's citation. No personal information is collected.
In this chapter (19 sections)
  1. 243-1 · Definitions
  2. 243-2 · Distributors to register and be licensed
  3. 243-3 · Retail dealers, permits; certificates
  4. 243-3.5 · Environmental response
  5. 243-4 · License taxes
  6. 243-5 · County fuel tax
  7. 243-6 · Fuel taxes, dispositions
  8. 243-7 · Tax not applicable, when
  9. 243-8 · REPEALED
  10. 243-9 · Distributors, etc., to keep records
  11. 243-10 · Statements and payments
  12. 243-11 · Failure to make and file statements and making false statement…
  13. 243-12 · Procedure upon failure to file statement; penalties
  14. 243-13 · Director empowered to make examinations, penalty, etc
  15. 243-14 · Assessments; limitation
  16. 243-14.5 · Appeals
  17. 243-15 · REPEALED
  18. 243-16 · Rules and regulations
  19. 243-17 · 243-17
Full table of contents →