§26-10 - Department of taxation.

§26-10  Department of taxation.  (a) 
The department of taxation shall be headed by a single executive to be known as
the director of taxation.

(b)  The department shall administer and
enforce the tax revenue laws of the State and collect all taxes and other
payments payable thereunder.

(c)  The director of taxation shall visit
low-income communities to assist taxpayers in the preparation of tax filings. 
The qualification of and the visitation to specific low-income communities
shall be at the discretion of the director; provided that the visitation shall
be on an annual basis and statewide.

(d)  There shall be within the department of
taxation a board of review for each taxation district and a tax appeal court. 
The composition of each board of review and the tax appeal court and its
respective functions, duties, and powers shall be as heretofore provided by law
for the boards of review and tax appeal court existing immediately prior to
November 25, 1959.

(e)  The functions and authority heretofore exercised
by the office of tax commissioner as heretofore constituted are transferred to
the department of taxation established by this chapter. [L Sp 1959 2d, c 1,
§16; Supp, §14A-15; am L 1967, c 37, §1(1); HRS §26-10; am L 2008, c 202, §3]

Case Notes

  Where regulatory fees assessed
against insurers by the insurance commissioner, an officer of the executive
branch, for payment into the insurance regulation fund under §431:2-215 were
transferred by the legislature via transfer bills from the insurance division
into the general fund, and the regulatory fees  became available for general
purposes as if derived from general tax revenues, the transfers violated the
separation of powers doctrine under the Hawaii constitution, article VIII, §3,
and subsection (b).  120 H. 51, 201 P.3d 564.