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

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

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

(d)  There shall be within the department oftaxation 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 itsrespective functions, duties, and powers shall be as heretofore provided by lawfor the boards of review and tax appeal court existing immediately prior toNovember 25, 1959.

(e)  The functions and authority heretofore exercisedby the office of tax commissioner as heretofore constituted are transferred tothe 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 assessedagainst insurers by the insurance commissioner, an officer of the executivebranch, for payment into the insurance regulation fund under §431:2-215 weretransferred by the legislature via transfer bills from the insurance divisioninto the general fund, and the regulatory fees  became available for generalpurposes as if derived from general tax revenues, the transfers violated theseparation of powers doctrine under the Hawaii constitution, article VIII, §3,and subsection (b).  120 H. 51, 201 P.3d 564.