245-13 Administration by director; rules and regulations
The administration of this chapter is vested in the director of taxation,
who may prescribe and enforce rules and regulations for the enforcement
and administration of this chapter.
The rules and regulations shall be prescribed by the director, subject
to chapter 91. [L 1939, c 220, §14; RL 1945, §5763; RL 1955,
§125-13; am L 1965, c 96, §87; HRS §245-13]