§237-8  Administration and enforcement bydepartment.  The administration of this chapter is vested in and shall beexercised by the department of taxation, which shall prescribe forms andreasonable rules of procedure in conformity with this chapter for the making ofreturns and for the ascertainment, assessment, and collection of the taxesimposed hereunder.  Such forms and rules, when prescribed by the department andprinted and published in the manner provided by law shall have the force andeffect of law.  The enforcement of this chapter in any of the courts of theState is under the exclusive jurisdiction of the department, which shallrequire the assistance of the attorney general of the State, the respectivecounty attorneys and the prosecuting attorney of the counties where suit isbrought; but these attorneys shall receive no fees or compensation for servicesrendered in enforcing this chapter in addition to the respective salaries paidby law to them.

The department shall have, in addition to allof the duties and powers herein prescribed or granted, all the duties andpowers prescribed or granted by the existing or future tax laws of the State sofar as the same may be applicable to the administration of this chapter and arenot contrary to the express provisions hereof. [L 1935, c 141, §20; RL 1945,§5450; RL 1955, §117-9; am L Sp 1959 2d, c 1, §16; HRS §237-8]

 

Case Notes

 

  Section makes applicable to this chapter all the provisionsof the state tax laws.  44 H. 584, 595, 358 P.2d 539.

  Economy in administration is a proper factor forconsideration in assessment of taxes.  56 H. 321, 536 P.2d 91.

  Construe excise tax law in relation to income tax law.  56 H.644, 547 P.2d 1343.