§231-9  Tax collection; general duties, powers
of director; dollar rounding.  (a)  The director of taxation shall collect
all taxes according to the assessments.  The director of taxation shall duly
and accurately account to the director of finance for the collection and the
amount of taxes according to such assessments and shall be liable and
responsible for the full amount of the taxes assessed, unless the director of
taxation shall under oath account for the noncollection of the same to the full
satisfaction of the director of finance, or shall be released from
accountability as provided in section 231-32.  The director of taxation shall,
from time to time, pay over to the director of finance all taxes collected, at
such times as the director of finance shall direct.  The county attorney of
each county shall, under the supervision and direction of the attorney general,
assist the director of taxation in the collection of all taxes.



(b)  The director of taxation may require the
rounding of tax return items (upward and downward) to the nearest whole dollar
amount; provided that amounts of 50 cents shall be rounded upward. [L 1932 2d,
c 40, §60; RL 1935, §1955; RL 1945, §5112; RL 1955, §115-13; am L Sp 1959 2d, c
1, §§14, 16; am L 1963, c 114, §1; HRS §231-9; gen ch 1985; am L 1996, c 133,
§1]