§247-9  Enforcement and administration. The director of taxation shall administer and enforce the taxes imposed by thischapter.  The director may prescribe rules and regulations not inconsistentwith the provisions herein for their detailed and efficient administration.  Atany time after the making of a conveyance or transfer subject to the taximposed by this chapter, the director may investigate and ascertain whether thetax, in the proper amount, was paid.  For this purpose, the director may invokeall statutory powers vested in the director, including but not limited tosection 231-7. [L 1966, c 10, pt of §1; HRS §247-9; gen ch 1985]

 

Cross References

 

  Rules, see chapter91.