ยง245-13ย  Administration by director; rulesand regulations.ย  The administration of this chapter is vested in thedirector of taxation, who may prescribe and enforce rules and regulations forthe enforcement and administration of this chapter.

The rules and regulations shall be prescribedby the director, subject to chapter 91. [L 1939, c 220, ยง14; RL 1945, ยง5763; RL1955, ยง125-13; am L 1965, c 96, ยง87; HRS ยง245-13]