§ 235-115 Assessments, etc., prima facie proof
§ 235-116 Disclosure of returns unlawful; penalty
§ 235-117 Reciprocal supplying of tax information
§ 235-118 Rules and regulations
§ 235-119 Taxes, state realizations

Terms Used In Hawaii Revised Statutes > Chapter 235 > Part VI > GENERAL PROVISIONS

  • county: includes the city and county of Honolulu. See Hawaii Revised Statutes 1-22
  • Farming operation: includes but shall not be limited to:

    (1) Agricultural-based commercial operations as described in section [205-2(d)(15)];

    (2) Noises, odors, dust, and fumes emanating from a commercial agricultural or an aquacultural facility or pursuit;

    (3) Operation of machinery and irrigation pumps;

    (4) Ground and aerial seeding and spraying;

    (5) The application of chemical fertilizers, conditioners, insecticides, pesticides, and herbicides; and

    (6) The employment and use of labor. See Hawaii Revised Statutes 165-2

  • Guardian: A person legally empowered and charged with the duty of taking care of and managing the property of another person who because of age, intellect, or health, is incapable of managing his (her) own affairs.
  • Nuisance: as used in this chapter , includes all claims that meet the requirements of this definition regardless of whether a complainant designates such claims as brought in nuisance, negligence, trespass, or any other area of law or equity; provided that nuisance as used in this chapter does not include an alleged nuisance that involves water pollution or flooding. See Hawaii Revised Statutes 165-2