247-8 Refunds.
§247-8 Refunds. The director of taxation may order the refund in whole or in part of any tax which has been erroneously or unjustly paid. The order shall be made in accordance with section 231-23. As to all tax payments for which a refund or credit is not authorized by this section (including, without prejudice […]
247-9 Enforcement and administration.
§247-9 Enforcement and administration. The director of taxation shall administer and enforce the taxes imposed by this chapter. The director may prescribe rules and regulations not inconsistent with the provisions herein for their detailed and efficient administration. At any time after the making of a conveyance or transfer subject to the tax imposed by this […]
247-10 Collection.
§247-10 Collection. All revenue laws relating to the assessment and collection of taxes are hereby extended to and made a part of this chapter, so far as applicable, for the purpose of collecting the tax imposed herein. [L 1966, c 10, pt of §1; HRS §247-10]
247-11 and 247-12 REPEALED.
§ §247-11 and 247-12 REPEALED. L 1995, c 92, § §30, 31.