§238-16 Rules and regulations. The director of taxation may adopt and promulgate rules and regulations to carry out the purposes of this chapter. [L 1965, c 155, pt of §2; Supp, §119-16; HRS §238-16]
Cross References
Rules, see chapter 91.
Structure Hawaii Revised Statutes
238-2 Imposition of tax on tangible personal property; exemptions.
238-2.2 Imposition of tax on intangible property.
238-2.3 Imposition of tax on imported services or contracting; exemptions.
238-3 Application of tax, etc.
238-4 Certain property used by producers.
238-6 Collection of tax by seller; penalty.
238-7 Audits; additional assessments; refunds.
238-8 Appeal, correction of assessment.
238-9.5 Motor vehicle importation; report by dealers; proof of payment.
238-11 Collection of taxes by assumpsit or distraint; concurrent jurisdiction of district judges.
238-13 Other provisions of general excise tax law applicable.
238-14 Taxes state realizations.
238-16 Rules and regulations.