§235-118  Rules and regulations.  Exceptas otherwise provided in this chapter, the department of taxation shallprescribe and have printed all needful rules and regulations for theenforcement of this chapter and such rules and regulations so made shall havethe force and effect of law if they be not in conflict with the expressstatutory provisions to which the same are applicable. [L Sp 1957, c 1, pt of§2; am L Sp 1959 2d, c 1, §16; Supp, §121-50; HRS §235-118]

 

Cross References

 

  Rulemaking procedure, see chapter 91.