HRS § 247-9 — Enforcement and administration


§247-9 Enforcement and administration.
The director of taxation shall administer and enforce the taxes imposed by this
chapter. The director may prescribe rules and regulations not inconsistent
with the provisions herein for their detailed and efficient administration. At
any time after the making of a conveyance or transfer subject to the tax
imposed by this chapter, the director may investigate and ascertain whether the
tax, in the proper amount, was paid. For this purpose, the director may invoke
all statutory powers vested in the director, including but not limited to
section 231-7.