§245-13  Administration by director; rules
and regulations.  The administration of this chapter is vested in the
director of taxation, who may prescribe and enforce rules and regulations for
the enforcement and administration of this chapter.



The rules and regulations shall be prescribed
by the director, subject to chapter 91. [L 1939, c 220, §14; RL 1945, §5763; RL
1955, §125-13; am L 1965, c 96, §87; HRS §245-13]