§ 231-25 Payment, enforcement of by assumpsit action or by levy and distraint upon all property and rights to property
§ 231-25.5 Cost recovery fees for the administration of taxes
§ 231-26 Extraterritorial enforcement of tax laws
§ 231-27 Partial payment of taxes
§ 231-28 Tax clearance before procuring liquor licenses
§ 231-29 Joinder of party defendant when State claims tax liens
§ 231-30 Unknown or nonresident delinquents; procedure to collect taxes from
§ 231-31 Nonresidents engaged in business, etc., service of process on, designation of agent for service of process
§ 231-32 Records of delinquent taxes, uncollectible delinquent taxes
§ 231-33 Tax debt due the State; lien

Terms Used In Hawaii Revised Statutes > Chapter 231 > COLLECTION PROCEEDINGS

  • Able-bodied inmate: means any person in the custody of the department of corrections and rehabilitation who, as determined by the department, is physically and mentally able to participate in a work program or other training program authorized by this chapter. See Hawaii Revised Statutes 354D-2
  • Accidental harm: means bodily injury, death, sickness, or disease caused by a motor vehicle accident to a person. See Hawaii Revised Statutes 431:10C-103
  • Administrator: means the administrator of the correctional industries program. See Hawaii Revised Statutes 354D-2
  • Advisory committee: means the correctional industries advisory committee established in § 354D-5. See Hawaii Revised Statutes 354D-2
  • Attachment: A procedure by which a person's property is seized to pay judgments levied by the court.
  • Bankruptcy: Refers to statutes and judicial proceedings involving persons or businesses that cannot pay their debts and seek the assistance of the court in getting a fresh start. Under the protection of the bankruptcy court, debtors may discharge their debts, perhaps by paying a portion of each debt. Bankruptcy judges preside over these proceedings.
  • Beneficiary: A person who is entitled to receive the benefits or proceeds of a will, trust, insurance policy, retirement plan, annuity, or other contract. Source: OCC
  • Case law: The law as laid down in cases that have been decided in the decisions of the courts.
  • Contract: A legal written agreement that becomes binding when signed.
  • 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
  • Criminal conduct: means :

    (1) The commission of an offense punishable by imprisonment for more than one year;

    (2) The operation or use of a motor vehicle with the specific intent of causing injury or damage; or

    (3) The operation or use of a motor vehicle as a converter without a good faith belief by the operator or user that the operator or user is legally entitled to operate or use such vehicle. See Hawaii Revised Statutes 431:10C-103

  • Damages: Money paid by defendants to successful plaintiffs in civil cases to compensate the plaintiffs for their injuries.
  • Defendant: In a civil suit, the person complained against; in a criminal case, the person accused of the crime.
  • Department: means the department of corrections and rehabilitation. See Hawaii Revised Statutes 354D-2
  • Dependent: A person dependent for support upon another.
  • Director: means the director of corrections and rehabilitation. See Hawaii Revised Statutes 354D-2
  • 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.
  • Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
  • Foreclosure: A legal process in which property that is collateral or security for a loan may be sold to help repay the loan when the loan is in default. Source: OCC
  • Injury: means accidental harm not resulting in death. See Hawaii Revised Statutes 431:10C-103
  • Insured: means :

    (1) The person identified by name as insured in a motor vehicle insurance policy complying with § 431:10C-301; and

    (2) A person residing in the same household with a named insured, specifically:

    (A) A spouse or reciprocal beneficiary or other relative of a named insured; and

    (B) A minor in the custody of a named insured or of a relative residing in the same household with a named insured. See Hawaii Revised Statutes 431:10C-103

  • Insured motor vehicle: means a motor vehicle:

    (1) Which is insured under a motor vehicle insurance policy; or

    (2) The owner of which is a self-insurer with respect to such vehicle. See Hawaii Revised Statutes 431:10C-103

  • Insurer: means every person holding a valid certificate of authority to engage in the business of making contracts of motor vehicle insurance in this State. See Hawaii Revised Statutes 431:10C-103
  • 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.
  • Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). Source: OCC
  • Lien: A claim against real or personal property in satisfaction of a debt.
  • Maximum limit: means the total personal injury protection benefits payable for coverage under section 431:10C-103. See Hawaii Revised Statutes 431:10C-103
  • Medical fee schedule: refers to the Medicare Resource Based Relative Value Scale System applicable to Hawaii, entitled "Workers' Compensation Supplemental Medical Fee Schedule". See Hawaii Revised Statutes 431:10C-103
  • month: means a calendar month; and the word "year" a calendar year. See Hawaii Revised Statutes 1-20
  • Monthly earnings: means :

    (1) In the case of a person regularly employed, one-twelfth of the average annual compensation before state and federal income taxes at the time of injury or death;

    (2) In the case of a person regularly self-employed, one-twelfth of the average annual earnings before state and federal income taxes at the time of injury or death; or

    (3) In the case of an unemployed person or a person not regularly employed or self-employed, one-twelfth of the anticipated annual compensation before state and federal income taxes that would have been paid from the time the person would reasonably have been expected to be regularly employed. See Hawaii Revised Statutes 431:10C-103

  • Mortgage: The written agreement pledging property to a creditor as collateral for a loan.
  • Mortgagee: The person to whom property is mortgaged and who has loaned the money.
  • Motor vehicle: means any vehicle of a type required to be registered under chapter 286, including a trailer attached to such a vehicle, but not including motorcycles and motor scooters. See Hawaii Revised Statutes 431:10C-103
  • Motor vehicle accident: means an accident arising out of the operation, maintenance, or use of a motor vehicle, including an object drawn or propelled by a motor vehicle. See Hawaii Revised Statutes 431:10C-103
  • Motor vehicle insurance policy: means an insurance policy that meets the requirements of § 431:10C-301. See Hawaii Revised Statutes 431:10C-103
  • Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
  • Owner: means a person who holds the legal title to a motor vehicle; except that in the case of a motor vehicle which is the subject of a security agreement or lease with a term of not less than one year with the debtor or lessee having the right to possession, such term means the debtor or lessee. See Hawaii Revised Statutes 431:10C-103
  • 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 , when appropriate to the context, not only individuals, but corporations, firms, associations, and societies. See Hawaii Revised Statutes 431:10C-103
  • Personal property: All property that is not real property.
  • Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
  • Service of process: The service of writs or summonses to the appropriate party.
  • 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.
  • 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.
  • Summons: Another word for subpoena used by the criminal justice system.
  • Tort: A civil wrong or breach of a duty to another person, as outlined by law. A very common tort is negligent operation of a motor vehicle that results in property damage and personal injury in an automobile accident.
  • Trustee: A person or institution holding and administering property in trust.
  • U-drive motor vehicle: means a motor vehicle which is rented or leased or offered for rent or lease to a customer from an operator of a U-drive rental business. See Hawaii Revised Statutes 431:10C-103
  • U-drive rental business: means the business of renting or leasing to a customer a motor vehicle for a period of six months or less notwithstanding the terms of the rental or lease if in fact the motor vehicle is rented or leased for a period of six months or less. See Hawaii Revised Statutes 431:10C-103
  • Uninsured motor vehicle: means any of the following:

    (1) A motor vehicle for which there is no bodily injury liability insurance or self-insurance applicable at the time of the accident; or

    (2) An unidentified motor vehicle that causes an accident resulting in injury; provided the accident is reported to the police or proper governmental authority within thirty days or as soon as practicable thereafter. See Hawaii Revised Statutes 431:10C-103

  • Without regard to fault: means irrespective of fault as a cause of accidental harm, and without application of the principle of liability based on negligence. See Hawaii Revised Statutes 431:10C-103