The department shall adopt such rules under chapter 91 as may be necessary to carry into effect this chapter, including rules relating to the return for taxes due under this chapter.
Haw. Rev. Stat. § 236D-10
Administration; rules
Known as the Estate and Transfer Tax Reform Act
The act spans §§ 236–236 (22 sections).
L 1983, c 217, pt of §1
Official source: Hawaii State Legislature. Reproduced from public-domain Hawaii statutes; confirm against the official source for the current text. Not legal advice.