Hawaii § 238-13 - Other provisions of general excise tax law applicable.
Full text of Hawaii Hawaii Revised Statutes § 238-13 — Other provisions of general excise tax law applicable., with citation guidance and answers to common questions.
§ 238-13. Other provisions of general excise tax law applicable.
In respect of: (1) The examination of books and records and of taxpayers and other persons; (2) Procedure and powers upon failure or refusal by a taxpayer to make a return or a proper return; and (3) The general administration of this chapter, the director of taxation shall have all the rights and powers conferred upon the director by the general excise tax law with respect to taxes thereby or thereunder imposed; and, without restriction upon these rights and powers, sections 237-8, 237-30, 237-34, and 237-36 to 237-41 are hereby made applicable to and with respect to the taxes and the taxpayers, tax officers, and other persons, and the matters and things affected or covered by this chapter, insofar as not inconsistent with this chapter, in the same manner, as nearly as may be, as in similar cases covered by the general excise tax law. [L 1965, c 155, pt of §2; Supp, §119-13; HRS §238-13; gen ch 1985; am L 2000, c 34, §2; am L 2017, c 12, §52] Previous Vol04_Ch0201-0257 Next
Source: official Hawaii text · Last verified 2026-08-27
Frequently Asked Questions About Hawaii § 238-13
What does Hawaii Revised Statutes § 238-13 cover?
Section 238-13 ("Other provisions of general excise tax law applicable.") is part of the Hawaii Revised Statutes, the codified statutory law of Hawaii. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Hawaii § 238-13?
A common citation format is "Hawaii Revised Statutes § 238-13" (Hawaii). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Hawaii law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Hawaii official source linked on this page or consult a licensed Hawaii attorney.
How does Hawaii § 238-13 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Hawaii can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Hawaii.