Terms Used In Hawaii Revised Statutes > Chapter 560 > Article III > Part 13 - Uniform Estate Tax Apportionment Act

• Accredited educational institution: means a university or college accredited by the Western Association of Schools and Colleges or a comparable regional body. See Hawaii Revised Statutes 453D-1
• Adjutant general: means the adjutant general of the State as defined in section 121-7. See Hawaii Revised Statutes 124B-1
• Affidavit: A written statement of facts confirmed by the oath of the party making it, before a notary or officer having authority to administer oaths.
• Alcohol: means ethyl alcohol, hydrated oxide of ethyl, or spirits of wine, from whatever source or by whatever process produced. See Hawaii Revised Statutes 244D-1
• Alternative fuel: means methanol, denatured ethanol, and other alcohols; mixtures containing eighty-five per cent or more by volume of methanol, denatured ethanol, and other alcohols with gasoline or other fuels; natural gas; liquefied petroleum gas; hydrogen; coal-derived liquid fuels; biodiesel; mixtures containing twenty per cent or more by volume of biodiesel with diesel or other fuels; fuels (other than alcohol) derived from biological materials; and any other fuel that is substantially not a petroleum product and that the governor determines would yield substantial energy security benefits or substantial environmental benefits. See Hawaii Revised Statutes 243-1
• Amendment: A proposal to alter the text of a pending bill or other measure by striking out some of it, by inserting new language, or both. Before an amendment becomes part of the measure, thelegislature must agree to it.
• Amortization: Paying off a loan by regular installments.
• Answer: The formal written statement by a defendant responding to a civil complaint and setting forth the grounds for defense.
• 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.
• Appellate: About appeals; an appellate court has the power to review the judgement of another lower court or tribunal.
• Appraisal: A determination of property value.
• Apprehension: means the taking of a person into custody. See Hawaii Revised Statutes 124B-1
• Appropriation: The provision of funds, through an annual appropriations act or a permanent law, for federal agencies to make payments out of the Treasury for specified purposes. The formal federal spending process consists of two sequential steps: authorization
• Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
• Attachment: A procedure by which a person's property is seized to pay judgments levied by the court.
• Attorney-in-fact: A person who, acting as an agent, is given written authorization by another person to transact business for him (her) out of court.
• Aviation fuel: means all liquid substances of whatever chemical composition usable for the propulsion of airplanes. See Hawaii Revised Statutes 243-1
• Bank: means and includes any national banking association and any bank chartered or licensed pursuant to chapter 412. See Hawaii Revised Statutes 241-1
• 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.
• Barrel: means forty-two United States gallons of crude oil or petroleum product. See Hawaii Revised Statutes 243-1
• Beer: means any alcoholic beverage obtained by the fermentation or any infusion or decoction of barley, malt, hops, or any other similar product, or any combination thereof in water, and includes ale, porter, brown, stout, lager beer, small beer, and strong beer but does not include sake, known as Japanese rice wine, or cooler beverage. See Hawaii Revised Statutes 244D-1
• 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}
• Building and loan association: means any corporation that has been authorized to operate as a savings bank or savings and loan association pursuant to chapter 412, and any federal savings and loan association. See Hawaii Revised Statutes 241-1
• Cadet: means any person who is enrolled in or attending a state military academy, a regional training institute, or any other formal education program for the purpose of becoming a commissioned officer in the state military forces. See Hawaii Revised Statutes 124B-1
• calendar month: means each full month of the calendar year; provided that whenever the books of any distributor in any county are kept on such a basis that its monthly records are made up on a basis other than a calendar month so that each business month of the distributor ends on some other day than the last day of the calendar month, and the distributor presents a sworn application to the department of taxation setting forth such facts and requesting that it be granted the privilege of making returns and paying the taxes and performing other duties required of it under this chapter upon the basis of such business month rather than a calendar month, the department shall in writing grant such privilege and thereupon, as to such distributor, the terms "month" or "calendar month" shall be deemed to mean and refer to such business month, and all returns and payments under this chapter shall be made upon the basis of such business month and all delinquencies and penalties shall attach and be calculated as of the last day of such business month. See Hawaii Revised Statutes 243-1
• Charity: An agency, institution, or organization in existence and operating for the benefit of an indefinite number of persons and conducted for educational, religious, scientific, medical, or other beneficent purposes.
• Clinical supervision: includes but is not limited to:

  (1) Case consultation on the assessment and presenting problem;

  (2) Development and implementation of treatment plans;

  (3) Enhancement of the supervisee's counseling techniques and treatment evaluation skills; and

  (4) Evaluation of the course of treatment. See Hawaii Revised Statutes 453D-1

• Code: means the Hawaii Code of Military Justice. See Hawaii Revised Statutes 124B-1
• 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
• commission: means the liquor commission of each county. See Hawaii Revised Statutes 244D-1
• Commissioned officer: includes a commissioned warrant officer. See Hawaii Revised Statutes 124B-1
• Common law: The legal system that originated in England and is now in use in the United States. It is based on judicial decisions rather than legislative action.
• Complaint: A written statement by the plaintiff stating the wrongs allegedly committed by the defendant.
• Confinement: means the physical restraint of a person. See Hawaii Revised Statutes 124B-1
• Contemptuous words: means words or speech manifesting or expressing deep hatred or disapproval. See Hawaii Revised Statutes 124B-1
• 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
• Cross examine: Questioning of a witness by the attorney for the other side.
• Damages: Money paid by defendants to successful plaintiffs in civil cases to compensate the plaintiffs for their injuries.
• Dealer: means the holder of a manufacturer's license, wholesaler's license, brewpub's license, winery's license, or small craft producer's license under the liquor law. See Hawaii Revised Statutes 244D-1
• Decedent: A deceased person.
• Deed: The legal instrument used to transfer title in real property from one person to another.
• Defendant: In a civil suit, the person complained against; in a criminal case, the person accused of the crime.
• Department: means the department of commerce and consumer affairs. See Hawaii Revised Statutes 453D-1
• Department: means the department of taxation. See Hawaii Revised Statutes 236E-2
• Department: means the department of taxation. See Hawaii Revised Statutes 237D-1
• 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.
• Development company: means a company approved by the federal Small Business Administration to operate under the provisions of Title V of the federal Small Business Investment Act of 1958, Public Law 699, as amended. See Hawaii Revised Statutes 241-1
• Director: means the director of commerce and consumer affairs. See Hawaii Revised Statutes 453D-1
• Dismissal: The dropping of a case by the judge without further consideration or hearing. ^Source:
• Disrespect: means behavior that detracts from the respect due the authority and person of a superior commissioned officer or fellow soldier. See Hawaii Revised Statutes 124B-1
• Distilled spirits: means an alcoholic beverage obtained by the distillation of fermented agricultural products, and includes alcohol for beverage use, spirits of wine, whiskey, rum, brandy, and gin, including all dilutions and mixtures thereof, but does not include beer, draft beer, cooler beverage, or wine. See Hawaii Revised Statutes 244D-1
• Distributor: means :

  (1) Every person who refines, manufactures, produces, or compounds liquid fuel or fossil fuel in the State and sells or uses the same therein;

  (2) Every person who imports or causes to be imported into the State any liquid fuel or fossil fuel and sells it therein, whether in the original packages or containers in which it is imported or otherwise than in the original packages or containers, or who imports any liquid fuel or fossil fuel for the person's own use in the State;

  (3) Every person who acquires liquid fuel or fossil fuel from a person not a licensed distributor and sells or uses it, whether in the original package or container in which it was imported (if imported) or otherwise than in the original package or container; and

  (4) Every person who acquires liquid fuel or fossil fuel from a licensed distributor as a wholesaler thereof and sells or uses it. See Hawaii Revised Statutes 243-1

• Draft beer: means beer in an individual container of seven gallons or more. See Hawaii Revised Statutes 244D-1
• Embezzlement: In most states, embezzlement is defined as theft/larceny of assets (money or property) by a person in a position of trust or responsibility over those assets. Embezzlement typically occurs in the employment and corporate settings. ^{Source: OCC}
• End user: means any person or government entity who acquires petroleum products for their own use and not for resale. See Hawaii Revised Statutes 243-1
• Enlisted member: means a person in an enlisted grade. See Hawaii Revised Statutes 124B-1
• Equitable: Pertaining to civil suits in "equity" rather than in "law." In English legal history, the courts of "law" could order the payment of damages and could afford no other remedy. See damages. A separate court of "equity" could order someone to do something or to cease to do something. See, e.g., injunction. In American jurisprudence, the federal courts have both legal and equitable power, but the distinction is still an important one. For example, a trial by jury is normally available in "law" cases but not in "equity" cases. ^{Source: U.S. Courts}
• 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.
• Executive session: A portion of the Senate's daily session in which it considers executive business.
• Fair market rental value: means an amount equal to one-half of the gross daily maintenance fees that are paid by the owner and are attributable to the time share unit located in Hawaii. See Hawaii Revised Statutes 237D-1
• Fair market value: The price at which an asset would change hands in a transaction between a willing, informed buyer and a willing, informed seller.
• 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
• Fiduciary: A trustee, executor, or administrator.
• Financial corporation: means :

  (1) Any corporation, domestic or foreign, other than a bank or building and loan association, that is a financial corporation within the meaning of section 5219 of the Revised Statutes of the United States, as amended (12 U. See Hawaii Revised Statutes 241-1

• Financial holding company: means any corporation registered under the Federal Bank Holding Company Act of 1956, as amended, or registered as a savings and loan holding company under the Home Owners' Loan Act of 1933, as amended. See Hawaii Revised Statutes 241-1
• Financial services loan company: means any company which has been authorized to engage in the business of a financial services loan company pursuant to chapter 412. See Hawaii Revised Statutes 241-1
• 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}
• Forgery: The fraudulent signing or alteration of another's name to an instrument such as a deed, mortgage, or check. The intent of the forgery is to deceive or defraud. ^{Source: OCC}
• Fraud: Intentional deception resulting in injury to another.
• fuel: means all liquids ordinarily, practically, and commercially usable in internal combustion engines for the generation of power and includes liquefied petroleum gases, all distillates of and condensates from petroleum, natural gas, coal, coal tar, and vegetable ferments, such distillates and condensates being ordinarily designated as a gasoline, naphtha, benzol, benzine, and alcohols so usable but not restricted to such designation. See Hawaii Revised Statutes 243-1
• General excise tax law: means chapter 237, as amended from time to time. See Hawaii Revised Statutes 238-1
• Gift: A voluntary transfer or conveyance of property without consideration, or for less than full and adequate consideration based on fair market value.
• 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 rental proceeds: means the gross receipts, cash or accrued, of the taxpayer received as compensation for the furnishing of transient accommodations or entering into arrangements to furnish transient accommodations and the value proceeding or accruing from the furnishing of transient accommodations or entering into arrangements to furnish transient accommodations, including resort fees, without any deductions on account of the cost of property or services sold, the cost of materials used, labor cost, taxes, royalties, interest, discounts, or any other expenses whatsoever. See Hawaii Revised Statutes 237D-1
• 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.
• 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
• Injunction: An order of the court prohibiting (or compelling) the performance of a specific act to prevent irreparable damage or injury.
• Intangible property: Property that has no intrinsic value, but is merely the evidence of value such as stock certificates, bonds, and promissory notes.
• Interbank broker: means a person, who for a fee, brokerage, or other compensation, either directly or indirectly, provides brokerage services as an intermediary or agent in transactions between financial institutions where one financial institution:

  (1) Supplies funds to another financial institution by making a loan, placing funds in a deposit account, or otherwise extending credit to the other institution;

  (2) Buys, sells, trades, or swaps currency, commercial paper, banker's acceptances, negotiable certificates of deposit, treasury bills, notes, or bonds with another financial institution; or

  (3) Enters into interest rate swaps, forward rate agreements, or interest rate futures contracts with another financial institution. See Hawaii Revised Statutes 241-1

• 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: 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
• Judgement: The official decision of a court finally determining the respective rights and claims of the parties to a suit.
• 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}
• leasing: includes all forms of lease, regardless of whether the lease is an operating lease or financing lease. See Hawaii Revised Statutes 238-1
• Liabilities: The aggregate of all debts and other legal obligations of a particular person or legal entity.
• Licensed mental health counselor: means a person:

  (1) Who engages in the practice of mental health counseling and uses the title of licensed mental health counselor;

  (2) Who has been issued a license under this chapter; and

  (3) Whose license is in effect and not revoked or suspended. See Hawaii Revised Statutes 453D-1

• Lien: A claim against real or personal property in satisfaction of a debt.
• Liquor law: means chapter 281. See Hawaii Revised Statutes 244D-1
• Litigation: A case, controversy, or lawsuit. Participants (plaintiffs and defendants) in lawsuits are called litigants.
• Local contact: means an individual residing on the same island as the transient accommodation or resort time share vacation unit or an entity with a place of business and at least one employee, officer, partner, member, or other person working on behalf of the company who is residing on the same island as the transient accommodation or resort time share vacation unit. See Hawaii Revised Statutes 237D-1
• 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
• 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.
• Mortgagee: The person to whom property is mortgaged and who has loaned the money.
• oath: includes a solemn affirmation. See Hawaii Revised Statutes 1-21
• Oath: A promise to tell the truth.
• 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.
• Occupant: means an owner of a resort time share vacation plan or other person occupying the resort time share vacation unit. See Hawaii Revised Statutes 237D-1
• Officer: means a commissioned officer. See Hawaii Revised Statutes 124B-1
• Operator: means any person operating a transient accommodation, whether as owner or proprietor or as lessee, sublessee, mortgagee in possession, licensee, or otherwise, or engaging or continuing in any service business which involves the actual furnishing of transient accommodation. See Hawaii Revised Statutes 237D-1
• Oversight: Committee review of the activities of a Federal agency or program.
• Owner: means any person who owns a resort time share vacation interest; provided that to the extent and for those purposes provided in an agreement of sale, the vendee under the agreement of sale shall be considered the owner of the resort time share vacation interest. See Hawaii Revised Statutes 237D-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.
• Permittee: means the holder of a permit provided for in § 244D-2. See Hawaii Revised Statutes 244D-1
• Person: means an individual, partnership, society, unincorporated association, joint adventure, group, hui, joint stock company, corporation, trustee, or other fiduciary, or other entity. See Hawaii Revised Statutes 244D-1
• 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 236E-2
• Personal property: All property that is not real property.
• Petroleum product: means any liquid hydrocarbon at standard temperature and pressure that is the product of the fractionalization, distillation, or other refining or processing of crude oil. See Hawaii Revised Statutes 243-1
• Plan manager: means a person who undertakes the duties, responsibilities, and obligations of managing a resort time share vacation plan or is required to act for a resort time share vacation plan under this chapter. See Hawaii Revised Statutes 237D-1
• 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.
• Power-generating facility: means any electricity-generating facility that requires a permit issued under the federal Clean Air Act (42 U. See Hawaii Revised Statutes 243-1
• Practice of mental health counseling: includes but is not limited to:

  (1) The assessment, diagnosis, and treatment of, and counseling for, mental and emotional disorders;

  (2) The assessment, diagnosis, and treatment of, and counseling for, substance abuse and conduct disorders defined in the approved diagnostic and statistical manual for mental disorders;

  (3) The application of educational techniques aimed at the prevention of these disorders; and

  (4) The provision of consultative services to individuals, couples, families, groups, organizations, and communities. See Hawaii Revised Statutes 453D-1

• Precedent: A court decision in an earlier case with facts and law similar to a dispute currently before a court. Precedent will ordinarily govern the decision of a later similar case, unless a party can show that it was wrongly decided or that it differed in some significant way.
• 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
• Price: means the total amount for which property, services, or contracting are purchased, valued in money, whether paid in money or otherwise, and wheresoever paid; provided that cash discounts allowed and taken on sales shall not be included. See Hawaii Revised Statutes 238-1
• Property: means tangible personal property, intangible property, and prepaid telephone calling services but does not include:

  (1) Newspapers or other periodical publications purchased on the subscription plan, issued at stated intervals as frequently as four times a year, and of the class admitted to the United States mails as second class matter under the laws and regulations governing the postal service on January 1, 1965;

  (2) Securities as defined in title 15 United States Code § 78c or similar laws of jurisdictions outside the United States;

  (3) Commodities for future delivery and other agreements, options, and rights as defined in title 7 United States Code § 2 that are permitted to be traded on a board of trade designated by the Commodities Futures Trading Commission under the Commodity Exchange Act;

  (4) Evidence of indebtedness;

  (5) Interest in land; or

  (6) Dividends as defined by chapter 235. See Hawaii Revised Statutes 238-1

• 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.
• Purchaser: means any person purchasing property, services, or contracting and "importer" means any person importing property, services, or contracting, regardless if at the time of importation, the property, services, or contracting is owned by the importer, purchased from an unlicensed seller, or however acquired; provided that the terms "purchaser" and "importer" shall not include the State, its political subdivisions, or wholly owned agencies or instrumentalities of the State or a political subdivision; or the United States, its wholly owned agencies or instrumentalities, or any person immune from the tax imposed by this chapter under the Constitution and laws of the United States but the terms shall include national banks. See Hawaii Revised Statutes 238-1
• Quorum: The number of legislators that must be present to do business.
• Rank: means the order of precedence among members of the state military forces. See Hawaii Revised Statutes 124B-1
• 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
• 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.
• rental: means the leasing or renting of living quarters or sleeping or housekeeping accommodations in hotels, apartment hotels, motels, condominium property regimes or apartments defined in chapter 514A or units defined in chapter 514B, cooperative apartments, rooming houses, or other places in which lodgings are regularly furnished to transients for a consideration, without transfer of the title of such property. See Hawaii Revised Statutes 237D-1
• 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).
• Representation: refers to any or all of the following:

  (1) A seller being present in the State;

  (2) A seller having in the State a salesperson, commission agent, manufacturer's representative, broker, or other person who is authorized or employed by the seller to assist the seller in selling property, services, or contracting for use or consumption in the State, by procuring orders for the sales, making collections or deliveries, or otherwise; and

  (3) A seller having in the State a person upon whom process directed to the seller from the courts of the State may be served, including the director of commerce and consumer affairs and the deputy director in the cases provided in § 414-64. See Hawaii Revised Statutes 238-1

• Resort time share vacation interest: means any interest in a resort time share vacation unit or plan which entitles the owner thereof to the use, occupancy, or possession of a resort time share vacation unit on a periodically recurring basis. See Hawaii Revised Statutes 237D-1
• Resort time share vacation plan: means any plan or program subject to chapter 514E in which the use, occupancy, or possession of one or more resort time share vacation units circulates among various persons for less than a sixty-day period in any year, for any occupant. See Hawaii Revised Statutes 237D-1
• Resort time share vacation unit: means the actual and promised accommodations, and related facilities, which are the subject of a resort time share vacation plan. See Hawaii Revised Statutes 237D-1
• Restriction: means the least severe form of deprivation of liberty. See Hawaii Revised Statutes 124B-1
• Retail dealer: means a person who purchases liquid fuel from a licensed distributor and sells the liquid fuel at retail. See Hawaii Revised Statutes 243-1
• Revocable trust: A trust agreement that can be canceled, rescinded, revoked, or repealed by the grantor (person who establishes the trust).
• sale: means any transfer, exchange, or barter, conditional or otherwise, in any manner or by any means, wheresoever consummated, of property, services, or contracting for a consideration. See Hawaii Revised Statutes 238-1
• Sale: means any transfer of title or possession, or both, exchange or barter, in any manner or by any means whatsoever, for a consideration. See Hawaii Revised Statutes 244D-1
• Seller: means any person engaged in the business of selling property, services, or contracting, wheresoever engaged, but does not include the United States or its wholly owned agencies or instrumentalities other than national banks, the State or a political subdivision thereof, or wholly owned agencies or instrumentalities of the State or a political subdivision. See Hawaii Revised Statutes 238-1
• Service business or calling: includes all activities engaged in for other persons for a consideration that involve the rendering of a service as distinguished from the sale of property or the production and sale of property. See Hawaii Revised Statutes 238-1
• 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.
• Small business investment company: means a company approved by the federal Small Business Administration to operate under the provisions of the federal Small Business Investment Act of 1958 (72 U. See Hawaii Revised Statutes 241-1
• Sparkling wine: means champagne and any other effervescent wine charged with more than 0. See Hawaii Revised Statutes 244D-1
• State: means any state or territory of the United States and the District of Columbia. See Hawaii Revised Statutes 236E-2
• State military forces: means the National Guard of the State, as defined in title 32 United States Code § 101(3), the organized naval militia of the State, and any other military force organized under the laws of the State. See Hawaii Revised Statutes 124B-1
• Statute: A law passed by a legislature.
• Still wine: means any nonsparkling wine and shall include those wines containing not more than 0. See Hawaii Revised Statutes 244D-1
• Subpoena: A command to a witness to appear and give testimony.
• Subsidiary: means any corporation doing business in Hawaii engaged in activities set forth in Title 12 of the Code of Federal Regulations, sections 225. See Hawaii Revised Statutes 241-1
• Taxpayer: means any person liable for any tax in this chapter. See Hawaii Revised Statutes 237D-1
• Tenancy in common: A type of property ownership in which two or more individuals have an undivided interest in property. At the death of one tenant in common, his (her) fractional percentage of ownership in the property passes to the decedent
• Testify: Answer questions in court.
• Testimony: Evidence presented orally by witnesses during trials or before grand juries.
• 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.
• Transcript: A written, word-for-word record of what was said, either in a proceeding such as a trial or during some other conversation, as in a transcript of a hearing or oral deposition.
• Transient accommodations: means the furnishing of a room, apartment, suite, single family dwelling, or the like to a transient for less than one hundred eighty consecutive days for each letting in a hotel, apartment hotel, motel, condominium property regime or apartment as defined in chapter 514A or unit as defined in chapter 514B, cooperative apartment, dwelling unit, or rooming house that provides living quarters, sleeping, or housekeeping accommodations, or other place in which lodgings are regularly furnished to transients. See Hawaii Revised Statutes 237D-1
• Transient accommodations broker: means any person or entity, including but not limited to persons who operate online websites, online travel agencies, or online booking agencies, that offers, lists, advertises, or accepts reservations or collects whole or partial payment for transient accommodations or resort time share vacation interests, units, or plans. See Hawaii Revised Statutes 237D-1
• Trial: A hearing that takes place when the defendant pleads "not guilty" and witnesses are required to come to court to give evidence.
• Trust company: means a corporation or joint stock company authorized to conduct business as a trust company under article 8 of chapter 412. See Hawaii Revised Statutes 241-1
• Trustee: A person or institution holding and administering property in trust.
• university: refers to the University of Hawaii, unless otherwise required by the context. See Hawaii Revised Statutes 304A-101
• Unlicensed seller: means any seller who, with respect to the particular sale, is not subject to the tax imposed by chapter 237, whether or not the seller holds a license under that chapter, but does not include any seller with respect to any sale which is expressly exempted from the tax imposed by chapter 237. See Hawaii Revised Statutes 238-1
• Use: means any use, whether such use is of such nature as to cause the property to be appreciably consumed or not, or the keeping of such property for such use or for sale, and shall include the exercise of any right or power over tangible personal property incident to the ownership of that property. See Hawaii Revised Statutes 244D-1
• Value: means fair and reasonable cash value at the time of accrual of the tax. See Hawaii Revised Statutes 238-1
• Wine: means the product obtained from normal alcoholic fermentation of the juice of sound ripe grapes or other agricultural products containing natural or added sugar or any such alcoholic beverage to which is added grape brandy, fruit brandy, or spirits of wine, which is distilled from the particular agricultural product or products of which the wine is made and other rectified wine products and by whatever name and which contains not more than twenty-four per cent of alcohol by volume, and includes vermouth and sake, known as Japanese rice wine, but does not include cooler beverage. See Hawaii Revised Statutes 244D-1
• wine gallon: means that liquid measure containing one hundred twenty-eight fluid ounces (3. See Hawaii Revised Statutes 244D-1
• Writ: A formal written command, issued from the court, requiring the performance of a specific act.