HRS § 245-11 — Chapter 235 and chapter 237 applicable


§245-11 Chapter 235 and chapter 237
applicable. All of the provisions of chapter 235 and chapter 237 not
inconsistent with this chapter and which 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
department 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.