Hawaii Revised Statutes — Title 14 (Taxation)
HRS § 247-9
Enforcement and administration
Official textcapitol.hawaii.gov
§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.
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In this chapter (14 sections)
- 247-1 · Imposition of tax
- 247-2 · Basis and rate of tax
- 247-3 · Exemptions
- 247-4 · Payment and liability of the tax
- 247-4.5 · Appeals
- 247-5 · Imprinting of seal
- 247-6 · Certificate of conveyance required
- 247-6.5 · 247-6.5
- 247-7 · Disposition of taxes
- 247-8 · Refunds
- 247-9 · Enforcement and administration
- 247-10 · Collection
- 247-11 · and 247-12 REPEALED
- 247-13 · Short title