Haw. Rev. Stat. § 235-118
Current through the 2024 Legislative Session
Except as otherwise provided in this chapter, the department of taxation shall prescribe and have printed all needful rules and regulations for the enforcement of this chapter and such rules and regulations so made shall have the force and effect of law if they be not in conflict with the express statutory provisions to which the same are applicable.
HRS § 235-118
Rulemaking procedure, see chapter 91.