§243-16 Rules and regulations. Subject to chapter 91, the director of taxation shall have power to make rules and regulations relating to matters of procedure in the administration of this chapter and the manner and forms of records to be kept by distributors, and to prescribe standard forms of statements to be filed by distributors or other persons, affidavits, and any other statements or other written data required to be filed or furnished under this chapter. The rules and regulations shall have the force and effect of law. [L 1932 1st, c 19, §14; RL 1935, §2023; am L Sp 1941, c 26, pt of §1; RL 1945, §5415; RL 1955, §123-13; am L 1965, c 96, §85; HRS §243-16]
Structure Hawaii Revised Statutes
243-2 Distributors to register and be licensed.
243-3 Retail dealers, permits; certificates.
243-3.5 Environmental response, energy, and food security tax; uses.
243-6 Fuel taxes, dispositions.
243-7 Tax not applicable, when.
243-9 Distributors, etc., to keep records.
243-10 Statements and payments.
243-11 Failure to make and file statements and making false statement unlawful.
243-12 Procedure upon failure to file statement; penalties.
243-13 Director empowered to make examinations, penalty, etc.
243-14 Assessments; limitation period; exceptions; extension by agreement.
243-16 Rules and regulations.