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§245-13
Administration by director; rules and regulations
Tobacco · Chapter 245 — Cigarette Tax and Tobacco Tax Law · Part I. General Provisions
The administration of this chapter is vested in the director of taxation, who may prescribe and enforce rules and regulations for the enforcement and administration of this chapter.
The rules and regulations shall be prescribed by the director, subject to chapter 91. [L 1939, c 220, §14; RL 1945, §5763; RL 1955, §125-13; am L 1965, c 96, §87; HRS §245-13]