(a) The director shall administer and enforce this chapter in respect of:

Terms Used In Hawaii Revised Statutes 251-15

  • Department: means the department of taxation. See Hawaii Revised Statutes 251-1
  • vehicle: means every vehicle which is:

    (1) Self-propelled and every vehicle which is propelled by electric power but which is not operated upon rails which is rented or leased or offered for rent or lease in this State, whether for personal or commercial use, for a period of six months or less; and

    (2) Designed to carry seventeen passengers or fewer. See Hawaii Revised Statutes 251-1

(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.

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