2011 Hawaii Code
DIVISION 1. GOVERNMENT
TITLE 14. TAXATION
238. Use Tax Law
§238-13 Other provisions of general excise tax law applicable.
§238-13 Other provisions of general excise tax law applicable. In respect of (1) the examination of books and records and of taxpayers and other persons, (2) procedure and powers upon failure or refusal by a taxpayer to make a return or a proper return, and (3) the general administration of this chapter, the director of taxation shall have all the rights and powers conferred upon the director by the general excise tax law with respect to taxes thereby or thereunder imposed; and, without restriction upon these rights and powers, sections 237-8, 237-30, 237-34, and 237-36 to 237-41 are hereby made applicable to and with respect to the taxes and the taxpayers, tax officers, and other persons, and the matters and things affected or covered by this chapter, insofar as not inconsistent with this chapter, in the same manner, as nearly as may be, as in similar cases covered by the general excise tax law. [L 1965, c 155, pt of §2; Supp, §119-13; HRS §238-13; gen ch 1985; am L 2000, c 34, §2]
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