Hawaii § 26-10 - Department of taxation.
Full text of Hawaii Hawaii Revised Statutes § 26-10 — Department of taxation., with citation guidance and answers to common questions.
§ 26-10. Department of taxation.
(a) The department of taxation shall be headed by a single executive to be known as the director of taxation. (b) The department shall administer and enforce the tax revenue laws of the State and collect all taxes and other payments payable thereunder. (c) The director of taxation shall visit low-income communities to assist taxpayers in the preparation of tax filings. The qualification of and the visitation to specific low-income communities shall be at the discretion of the director; provided that the visitation shall be on an annual basis and statewide. (d) There shall be within the department of taxation a taxation board of review and a tax appeal court. The composition of the taxation board of review and the tax appeal court and their respective functions, duties, and powers shall be as provided in chapter 232. (e) The functions and authority heretofore exercised by the office of tax commissioner as heretofore constituted are transferred to the department of taxation established by this chapter. [L Sp 1959 2d, c 1, §16; Supp, §14A-15; am L 1967, c 37, §1(1); HRS §26-10; am L 2008, c 202, §3; am L 2021, c 118, §1] Case Notes Where regulatory fees assessed against insurers by the insurance commissioner, an officer of the executive branch, for payment into the insurance regulation fund under §431:2-215 were transferred by the legislature via transfer bills from the insurance division into the general fund, and the regulatory fees became available for general purposes as if derived from general tax revenues, the transfers violated the separation of powers doctrine under the Hawaii constitution, article VIII, §3, and subsection (b). 120 H. 51, 201 P.3d 564. Previous Vol01_Ch0001-0042F Next
Source: official Hawaii text · Last verified 2026-08-27
Frequently Asked Questions About Hawaii § 26-10
What does Hawaii Revised Statutes § 26-10 cover?
Section 26-10 ("Department of taxation.") 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 § 26-10?
A common citation format is "Hawaii Revised Statutes § 26-10" (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 § 26-10 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.