ยง243-16ย  Rules and regulations.ย  Subject
to chapter 91, the director of taxation shall have power to make rules and
regulations relating to matters of procedure in the administration of this
chapter and the manner and forms of records to be kept by distributors, and to
prescribe standard forms of statements to be filed by distributors or other
persons, affidavits, and any other statements or other written data required to
be filed or furnished under this chapter.ย  The rules and regulations shall have
the force and effect of law. [L 1932 1st, c 19, ยง14; RL 1935, ยง2023; am L Sp
1941, c 26, pt of ยง1; RL 1945, ยง5415; RL 1955, ยง123-13; am L 1965, c 96, ยง85;
HRS ยง243-16]