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Authority record

Office of the Comptroller

  • Corporate body
  • 1959

The office was established in 1959 under the Reorganization Act of 1959, Act 1, Second Special Session.

Office of the Director of Taxation

  • Corporate body
  • 1959-1978

Established: In 1959, following statehood, the executive branch was reorganized and the State Department of Taxation was assigned the function and responsibility of assessing and collecting taxes (Act 1, Second Special Session, Session Laws of Hawaii). The Office of the Director was created within the department along with other divisions/offices to administer the functions of the department.

Office of the Lieutenant Governor

  • Corporate body
  • August 21, 1959 -

The Office of the Lieutenant Governor is established under the State Constitution, Article V, section 2, and section 26-1, HRS.

The Lieutenant Governor acts as Governor when the Governor is absent from the State or is unable to exercise and discharge the powers and duties of office. Article V, section 4, of the State Constitution, and section 26-2, HRS, provide for the succession to the Office of Governor. When both the offices of the Governor and Lieutenant Governor are vacant or when the Office of the Lieutenant Governor is vacant, the order of succession is as follows: the President of the Senate, Speaker of the House of Representatives, Attorney General, Director of Finance, Comptroller, Director of Taxation, and Director of Human Resources Development. If the Lieutenant Governor's Office is only temporarily vacant, the President of the Senate and Speaker of the House of Representatives are excluded from the line of succession.

Pursuant to section 26-1, HRS, the Lieutenant Governor is designated the Secretary of State for intergovernmental relations and performs the duties and functions previously exercised by the Secretary of Hawaii. The duties and functions of the Lieutenant Governor include, but are not limited to, recordation of all legislative and gubernatorial acts, certification of state documents, and maintenance of an official file of rules adopted by state departments as provided in chapter 91, HRS. Under section 23G-18, HRS, session laws and supplements to and replacement volumes of the Hawaii Revised Statutes are sold and distributed by the Lieutenant Governor at a price fixed by the Lieutenant Governor. In addition, under sections 574-5 and 574-6, HRS, the Lieutenant Governor issues orders for change of names.

The Lieutenant Governor heads special task forces or projects, as delegated by the Governor, and serves as community liaison. Assistance is provided to the departments, the Legislature, and the public when requested. The Office maintains copies of the notices and agenda of public agency meetings for departments and agencies.

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