AI-assisted research summary: The department of taxation administers and enforces this chapter, must set forms and procedure rules, and may use other state tax-law powers if they fit and do not conflict with this chapter.
The administration of this chapter is vested in and shall be exercised by the department of taxation, which shall prescribe forms and reasonable rules of procedure in conformity with this chapter for the making of returns and for the ascertainment, assessment, and collection of the taxes imposed hereunder. Such forms and rules, when prescribed by the department and printed and published in the manner provided by law shall have the force and effect of law. The enforcement of this chapter in any of the courts of the State is under the exclusive jurisdiction of the department, which shall require the assistance of the attorney general of the State, the respective county attorneys and the prosecuting attorney of the counties where suit is brought; but these attorneys shall receive no fees or compensation for services rendered in enforcing this chapter in addition to the respective salaries paid by law to them. The department shall have, in addition to all of the duties and powers herein prescribed or granted, all the duties and powers prescribed or granted by the existing or future tax laws of the State so far as the same may be applicable to the administration of this chapter and are not contrary to the express provisions hereof. [L 1935, c 141, §20; RL 1945, §5450; RL 1955, §117-9; am L Sp 1959 2d, c 1, §16; HRS ] Case Notes Section makes applicable to this chapter all the provisions of the state tax laws. 44 H. 584, 595, 358 P.2d 539. Economy in administration is a proper factor for consideration in assessment of taxes. 56 H. 321, 536 P.2d 91. Construe excise tax law in relation to income tax law. 56 H. 644, 547 P.2d 1343.