§26-10 Department of taxation. The department of taxation shall be headed by a single executive to be known as the director of taxation.

The department shall administer and enforce the tax revenue laws of the State and collect all taxes and other payments payable thereunder.

There shall be within the department of taxation a board of review for each taxation district and a tax appeal court. The composition of each board of review and the tax appeal court and its respective functions, duties, and powers shall be as heretofore provided by law for the boards of review and tax appeal court existing immediately prior to November 25, 1959.

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]