HRS § 243-17 — 243-17


HRS
[§243-17] Chapter 235 and
chapter 237 applicable. All of the provisions of chapters 235 and 237 not
inconsistent with this chapter and that may appropriately be applied to the
taxes, persons, circumstances, and situations involved in this chapter,
including (without prejudice to the generality of the foregoing) provisions as
to penalties and interest, and provisions granting administrative powers to the
director of taxation, and provisions for the assessment, levy, and collection
of taxes, shall be applicable to the taxes imposed by this chapter, and to the
assessment, levy, and collection thereof.