§231-9  Tax collection; general duties, powersof director; dollar rounding.  (a)  The director of taxation shall collectall taxes according to the assessments.  The director of taxation shall dulyand accurately account to the director of finance for the collection and theamount of taxes according to such assessments and shall be liable andresponsible for the full amount of the taxes assessed, unless the director oftaxation shall under oath account for the noncollection of the same to the fullsatisfaction of the director of finance, or shall be released fromaccountability 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, atsuch times as the director of finance shall direct.  The county attorney ofeach 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 therounding of tax return items (upward and downward) to the nearest whole dollaramount; 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, c1, §§14, 16; am L 1963, c 114, §1; HRS §231-9; gen ch 1985; am L 1996, c 133,§1]