§235-118  Rules and regulations.  Except
as otherwise provided in this chapter, the department of taxation shall
prescribe and have printed all needful rules and regulations for the
enforcement of this chapter and such rules and regulations so made shall have
the force and effect of law if they be not in conflict with the express
statutory 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.