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Hawaii Revised Statutes

Haw. Rev. Stat. § 235-118 (2026)

  Rules and regulations

✓ current as of July 2026
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     §235-118  Rules and regulations.  Except as otherwise provided in this chapter, the department of taxation shall prescribe and have printed all needful rules and regulations for the enforcement of this chapter and such rules and regulations so made shall have the force and effect of law if they be not in conflict with the express statutory provisions to which the same are applicable. [L Sp 1957, c 1, pt of §2; am L Sp 1959 2d, c 1, §16; Supp, §121-50; HRS §235-118]

 

Cross References

 

  Rules, see chapter 91.

 

 

Notes of Decisions
Cited in 2 cases, 1982–2001 · leading case: Tax Appeal of Cosmo World of Hawaii, Inc. v. Okamura, 36 P.3d 814 (Haw. App. 2001).
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Tax Appeal of Cosmo World of Hawaii, Inc. v. Okamura, 36 P.3d 814 (Haw. App. 2001). · cites it 2× “HRS § 235-118 (1993). See also State v. Kotis, 91 Hawai'i 319, 331 , 984 P.”
In Re the Tax Appeals of McCormac, 640 P.2d 282 (Haw. 1982). “5 The Rules and Regulations of the Director of Taxation (1971) are promulgated pursuant to HRS § 231-3(9) and § 235-118. 6 The Court in Carter summarized the powers exercised by the taxpayer’s attorney in New York as follows: Ever since Quinby’s appointment as the taxpayer’s…”
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