Terms Used In Hawaii Revised Statutes > Chapter 124B > Part VII - Trial Procedure

• Adjusted gross estate: The gross estate, less funeral expenses, expenses of estate administration during probate, debts of the estate, and casualty losses suffered during estate administration.
• Adjutant general: means the adjutant general of the State as defined in section 121-7. See Hawaii Revised Statutes 124B-1
• Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
• Arraignment: A proceeding in which an individual who is accused of committing a crime is brought into court, told of the charges, and asked to plead guilty or not guilty.
• Attachment: A procedure by which a person's property is seized to pay judgments levied by the court.
• Commanding officer: includes :
  (1) Only commissioned officers of the state military forces; and
  (2) Officers in charge only when administering nonjudicial punishment under section 124B-21. See Hawaii Revised Statutes 124B-1
• Commissioned officer: includes a commissioned warrant officer. See Hawaii Revised Statutes 124B-1
• Confinement: means the physical restraint of a person. See Hawaii Revised Statutes 124B-1
• Continuance: Putting off of a hearing ot trial until a later time.
• Contract: A legal written agreement that becomes binding when signed.
• Convening authority: includes , in addition to the person who convened the court, a commissioned officer commanding for the time being or a successor in command to the convening authority. See Hawaii Revised Statutes 124B-1
• Conviction: A judgement of guilt against a criminal defendant.
• Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
• county: includes the city and county of Honolulu. See Hawaii Revised Statutes 1-22
• Decedent: A deceased person.
• Decedent: means a deceased individual. See Hawaii Revised Statutes 236D-2
• Decedent: means a deceased individual owning property in the State. See Hawaii Revised Statutes 236E-2
• Defendant: In a civil suit, the person complained against; in a criminal case, the person accused of the crime.
• Department: means the department of taxation. See Hawaii Revised Statutes 236D-2
• Department: means the department of taxation. See Hawaii Revised Statutes 236E-2
• Deposition: An oral statement made before an officer authorized by law to administer oaths. Such statements are often taken to examine potential witnesses, to obtain discovery, or to be used later in trial.
• Dismissal: The dropping of a case by the judge without further consideration or hearing. ^Source:
• Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
• Ex officio: Literally, by virtue of one's office.
• Executor: A male person named in a will to carry out the decedent
• Federal credit: means :

  (1) For a transfer, the maximum amount of the credit for state death taxes allowed by section 2011 of the Internal Revenue Code, as it existed on December 31, 2000, for the decedent's adjusted taxable estate;

  (2) For a generation-skipping transfer, the maximum amount of the credit for state taxes allowed by section 2604 of the Internal Revenue Code as it existed on December 31, 2000; and

  (3) For a noncitizen transfer, the maximum amount of the credit for state death taxes allowed by section 2102 of the Internal Revenue Code, as it existed on December 31, 2000, for the decedent's adjusted taxable estate. See Hawaii Revised Statutes 236D-2

• Federal estate tax: means the tax due to the United States with respect to a taxable transfer under chapter 11 of the Internal Revenue Code. See Hawaii Revised Statutes 236E-2
• Federal generation-skipping transfer tax: means the tax due to the United States with respect to a taxable transfer under chapter 13 of the Internal Revenue Code. See Hawaii Revised Statutes 236E-2
• Federal taxable estate: means the gross estate less allowable deductions, as determined under chapter 11 of the Internal Revenue Code. See Hawaii Revised Statutes 236E-2
• Fraud: Intentional deception resulting in injury to another.
• Generation-skipping transfer: means a generation-skipping transfer as defined and used in section 2611 of the Internal Revenue Code. See Hawaii Revised Statutes 236D-2
• Generation-skipping transfer: means a generation-skipping transfer as defined and used in section 2611 of the Internal Revenue Code. See Hawaii Revised Statutes 236E-2
• Governor: means the governor of the State. See Hawaii Revised Statutes 124B-1
• Grade: means a step or degree, in a graduated scale of office or military rank, that is established and designated as a grade by law or regulation. See Hawaii Revised Statutes 124B-1
• Gross estate: The total fair market value of all property and property interests, real and personal, tangible and intangible, of which a decedent had beneficial ownership at the time of death before subtractions for deductions, debts, administrative expenses, and casualty losses suffered during estate administration.
• Gross estate: means gross estate as defined and used in sections 2031 to 2046 of the Internal Revenue Code. See Hawaii Revised Statutes 236D-2
• Gross estate: means gross estate as defined and used in sections 2031 to 2046 of the Internal Revenue Code. See Hawaii Revised Statutes 236E-2
• Hawaii estate tax: means the tax due to the State with respect to a taxable transfer, unless the context clearly indicates otherwise. See Hawaii Revised Statutes 236E-2
• Hawaii generation-skipping transfer tax: means the tax due to the State with respect to a taxable transfer that gives rise to a federal generation-skipping transfer tax. See Hawaii Revised Statutes 236E-2
• Interest rate: The amount paid by a borrower to a lender in exchange for the use of the lender's money for a certain period of time. Interest is paid on loans or on debt instruments, such as notes or bonds, either at regular intervals or as part of a lump sum payment when the issue matures. ^{Source: OCC}
• Internal Revenue Code: includes the federal tax principles of alter ego, nominee, sham transaction, substance over form, economic substance, or business purpose, as those principles are developed by statute or common law. See Hawaii Revised Statutes 236D-2
• Internal Revenue Code: means subtitle B of the federal Internal Revenue Code of 1986, as amended as of December 31, 2022, as it applies to the determination of gross estate, adjusted gross estate, federal taxable estate, and generation-skipping transfers, except those provisions of the Internal Revenue Code and federal public laws that, pursuant to this chapter, do not apply or are otherwise limited in application. See Hawaii Revised Statutes 236E-3
• Joint resolution: A legislative measure which requires the approval of both chambers.
• Judge advocate: means a commissioned officer of the organized state military forces who is a member in good standing of the bar of the highest court of a state, and is:
  (1) Certified or designated as a judge advocate in the Judge Advocate General's Corps of the United States Army, Air Force, Navy, Marine Corps, or Coast Guard, or a reserve component of one of the above;
  (2) Certified as a non-federally recognized judge advocate by the senior force judge advocate as competent to perform the military justice duties required by this chapter; or
  (3) Certified by a senior judge advocate of the commander of another force in the state military forces, as the convening authority directs; provided that there is no judge advocate available as described under paragraph (1) or (2). See Hawaii Revised Statutes 124B-1
• Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
• Legatee: A beneficiary of a decedent
• Lien: A claim against real or personal property in satisfaction of a debt.
• Litigation: A case, controversy, or lawsuit. Participants (plaintiffs and defendants) in lawsuits are called litigants.
• Military: refers to any or all of the armed forces. See Hawaii Revised Statutes 124B-1
• Military court: means a court-martial or court of inquiry. See Hawaii Revised Statutes 124B-1
• Military judge: means an official of a general or special court-martial detailed in accordance with part V of this chapter. See Hawaii Revised Statutes 124B-1
• month: means a calendar month; and the word "year" a calendar year. See Hawaii Revised Statutes 1-20
• Mortgage: The written agreement pledging property to a creditor as collateral for a loan.
• Noncitizen transfer: means a transfer within the meaning of section 2101 of the Internal Revenue Code. See Hawaii Revised Statutes 236D-2
• Nonresident: means a decedent who was not domiciled in Hawaii at time of death. See Hawaii Revised Statutes 236D-2
• Nonresident not a citizen: means a nonresident who is not a citizen of the United States. See Hawaii Revised Statutes 236D-2
• oath: includes a solemn affirmation. See Hawaii Revised Statutes 1-21
• Oath: A promise to tell the truth.
• Officer: means a commissioned officer. See Hawaii Revised Statutes 124B-1
• Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
• Person: means any individual, estate, trust, receiver, cooperative association, club, corporation, company, firm, partnership, joint venture, syndicate, or other entity and, to the extent permitted by law, any federal, state, or other governmental unit or subdivision or agency, department, or instrumentality thereof. See Hawaii Revised Statutes 236D-2
• Personal property: All property that is not real property.
• Personal representative: means the personal representative of a decedent appointed under chapter 560, and includes an executor (as defined under section 2203 of the Internal Revenue Code), administrator, successor personal representative, special administrator, and persons who perform substantially the same function under the law governing their status. See Hawaii Revised Statutes 236D-2
• Personal representative: means the personal representative of a decedent appointed under chapter 560, and includes an executor as defined under section 2203 of the Internal Revenue Code, administrator, successor personal representative, special administrator, and persons who perform substantially the same function under the law governing their status. See Hawaii Revised Statutes 236E-2
• Plea: In a criminal case, the defendant's statement pleading "guilty" or "not guilty" in answer to the charges, a declaration made in open court.
• Plea agreement: An arrangement between the prosecutor, the defense attorney, and the defendant in which the defendant agrees to plead guilty in exchange for special considerations. ^Source:
• Preliminary hearing: A hearing where the judge decides whether there is enough evidence to make the defendant have a trial.
• President: means the detailed member senior in rank of a court-martial then serving. See Hawaii Revised Statutes 124B-1
• Probable cause: A reasonable ground for belief that the offender violated a specific law.
• Probate: Proving a will
• Property: means :

  (1) For a transfer, property included in the gross estate; and

  (2) For a generation-skipping transfer, all real and personal property subject to the federal generation-skipping transfer tax. See Hawaii Revised Statutes 236D-2

• Property: means property included in the gross estate. See Hawaii Revised Statutes 236E-2
• Prosecute: To charge someone with a crime. A prosecutor tries a criminal case on behalf of the government.
• Public law: A public bill or joint resolution that has passed both chambers and been enacted into law. Public laws have general applicability nationwide.
• Qualified heir: means a qualified heir as defined in section 2032A(e)(1) of the Internal Revenue Code. See Hawaii Revised Statutes 236E-2
• Quorum: The number of legislators that must be present to do business.
• Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
• Record: when used in connection with the proceedings of a court-martial or court of inquiry, means:
  (1) An official written transcript, written summary, or other writing relating to the proceedings; or
  (2) An official audiotape, videotape, digital image or file, or similar material from which sound, or sound and visual images, depicting the proceedings may be reproduced. See Hawaii Revised Statutes 124B-1
• Release: means a document issued by the department which certifies that all taxes have either been paid or which releases the estate from all taxes due under this chapter. See Hawaii Revised Statutes 236D-2
• Remainder: An interest in property that takes effect in the future at a specified time or after the occurrence of some event, such as the death of a life tenant.
• Reporter: Makes a record of court proceedings and prepares a transcript, and also publishes the court's opinions or decisions (in the courts of appeals).
• Resident: means a decedent who was domiciled in Hawaii at time of death. See Hawaii Revised Statutes 236D-2
• Resident: means a decedent who was domiciled in the State at the time of death. See Hawaii Revised Statutes 236E-2
• Resident trust: means a resident trust as defined under § 235-1; or if the administration is partly carried on in the State and partly outside the State, a trust where one-half or more of the fiduciaries reside in the State. See Hawaii Revised Statutes 236E-2
• Settlement: Parties to a lawsuit resolve their difference without having a trial. Settlements often involve the payment of compensation by one party in satisfaction of the other party's claims.
• State: means any state or territory of the United States and the District of Columbia. See Hawaii Revised Statutes 236E-2
• Statute: A law passed by a legislature.
• Statute of limitations: A law that sets the time within which parties must take action to enforce their rights.
• Subpoena: A command to a witness to appear and give testimony.
• Taxable estate: means taxable estate as defined in sections 2051 to 2056 of the Internal Revenue Code. See Hawaii Revised Statutes 236D-2
• taxable transfer: means :

  (1) A transfer as used in section 2001(a) of the Internal Revenue Code and shall include the disposition of or failure to use property for a qualified use under section 2032A(c) of the Internal Revenue Code; or

  (2) A generation-skipping transfer as defined and used in section 2611 of the Internal Revenue Code; provided that a direct skip that is a transfer subject to the tax imposed by chapter 12 of the Internal Revenue Code shall not be treated as a taxable transfer. See Hawaii Revised Statutes 236E-2

• Testify: Answer questions in court.
• Testimony: Evidence presented orally by witnesses during trials or before grand juries.
• Transfer: means transfer as defined and used in section 2001 of the Internal Revenue Code. See Hawaii Revised Statutes 236D-2
• Transferee: means a transferee within the meaning of sections 2603(a)(1) and 6901(h) of the Internal Revenue Code. See Hawaii Revised Statutes 236E-2
• Trial: A hearing that takes place when the defendant pleads "not guilty" and witnesses are required to come to court to give evidence.
• university: refers to the University of Hawaii, unless otherwise required by the context. See Hawaii Revised Statutes 304A-101