2011 Hawaii Code
DIVISION 1. GOVERNMENT
TITLE 14. TAXATION
251. Rental Motor Vehicle and Tour Vehicle Surcharge Tax
§251-15 Administration and enforcement; rules.
[§251-15] Administration and enforcement; rules. (a) The director shall administer and enforce this chapter in respect of:
(1) The examination of books and records and of lessors, tour vehicle operators, and other persons;
(2) Procedure and powers upon failure or refusal by a person to make a return or proper return; and
(3) The general administration of this chapter.
All of the provisions of chapter 237 not inconsistent with this chapter and which may appropriately be applied to the taxes, persons, circumstances, and situations involved in this chapter, including (without prejudice to the generality of the foregoing) provisions as to penalties and interest, and provisions granting administrative powers to the department, and provisions for the assessment, levy, and collection of taxes, shall be applicable to the surcharge taxes imposed by this chapter, and to the assessment, levy, and collection thereof.
(b) The director may adopt, amend, or repeal rules under chapter 91 to carry out this chapter. [L 1991, c 263, pt of §1]
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