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Hawaii Revised Statutes

Haw. Rev. Stat. § 26-10 (2026)

  Department of taxation

✓ current as of July 2026
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     §26-10  Department of taxation.  (a)  The department of taxation shall be headed by a single executive to be known as the director of taxation.

     (b)  The department shall administer and enforce the tax revenue laws of the State and collect all taxes and other payments payable thereunder.

     (c)  The director of taxation shall visit low-income communities to assist taxpayers in the preparation of tax filings.  The qualification of and the visitation to specific low-income communities shall be at the discretion of the director; provided that the visitation shall be on an annual basis and statewide.

     (d)  There shall be within the department of taxation a taxation board of review and a tax appeal court.  The composition of the taxation board of review and the tax appeal court and their respective functions, duties, and powers shall be as provided in chapter 232.

     (e)  The functions and authority heretofore exercised by the office of tax commissioner as heretofore constituted are transferred to the department of taxation established by this chapter. [L Sp 1959 2d, c 1, §16; Supp, §14A-15; am L 1967, c 37, §1(1); HRS §26-10; am L 2008, c 202, §3; am L 2021, c 118, §1]

 

Case Notes

 

  Where regulatory fees assessed against insurers by the insurance commissioner, an officer of the executive branch, for payment into the insurance regulation fund under §431:2-215 were transferred by the legislature via transfer bills from the insurance division into the general fund, and the regulatory fees  became available for general purposes as if derived from general tax revenues, the transfers violated the separation of powers doctrine under the Hawaii constitution, article VIII, §3, and subsection (b).  120 H. 51, 201 P.3d 564.

 

 

Notes of Decisions
Cited in 2 cases, 1972–2008 · leading case: Hawaii Insurers Council v. Lingle, 201 P.3d 564 (Haw. 2008).
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Hawaii Insurers Council v. Lingle, 201 P.3d 564 (Haw. 2008). · cites it 2× “See HRS § 26-10(b) (1993) (“The department [of taxation] shall administer and enforce the tax revenue laws of the State and collect all taxes and other payments payable thereunder.”
Ramsay Travel, Inc. v. Kondo, 495 P.2d 1172 (Haw. 1972). · cites it 8× “The circuit court further noted that under HRS § 26-10 the Director of Taxation has a duty to "administer and enforce the tax revenue laws of the State and collect all taxes and other payments payable thereunder.”
Haw. Rev. Stat. § 26-10(b): 1 case
Hawaii Insurers Council v. Lingle, 201 P.3d 564 (Haw. 2008). “See HRS § 26-10(b) (1993) (“The department [of taxation] shall administer and enforce the tax revenue laws of the State and collect all taxes and other payments payable thereunder.”
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