Hawaii Revised Statutes > Chapter 40 – Audit and Accounting


Part I	Comptroller; Powers and Duties	40-1 – 40-14
Part II	Payments Into Treasury	40-31 – 40-40
Part III	Warrants; Payments Out of Treasury	40-51 – 40-68
Part IV	Miscellaneous Provisions	40-81 – 40-90
Part V	Appeal; Enforcement; Penalties	40-91 – 40-96

Terms Used In Hawaii Revised Statutes > Chapter 40 - Audit and Accounting

Acceptance: means a formal determination that the document required to be filed pursuant to § 343-5 fulfills the definition of an environmental impact statement, adequately describes identifiable environmental impacts, and satisfactorily responds to comments received during the review of the statement. See Hawaii Revised Statutes 343-2
Accuser: means a person who signs and swears to charges, any person who directs that charges nominally be signed and sworn to by another, and any person who has an interest other than an official interest in the prosecution of the accused. See Hawaii Revised Statutes 124B-1
Action: means any program or project to be initiated by any agency or applicant. See Hawaii Revised Statutes 343-2
Activities of daily living: means at least bathing, continence, dressing, eating, toileting, and transferring. See Hawaii Revised Statutes 346C-1
Adjournment sine die: The end of a legislative session "without day." These adjournments are used to indicate the final adjournment of an annual or the two-year session of legislature.
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
Advice and consent: Under the Constitution, presidential nominations for executive and judicial posts take effect only when confirmed by the Senate, and international treaties become effective only when the Senate approves them by a two-thirds vote.
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.
Affirmed: In the practice of the appellate courts, the decree or order is declared valid and will stand as rendered in the lower court.
Agency: means any department, office, board, or commission of the state or county government which is a part of the executive branch of that government. See Hawaii Revised Statutes 343-2
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
Allegation: something that someone says happened.
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.
Annuity: A periodic (usually annual) payment of a fixed sum of money for either the life of the recipient or for a fixed number of years. A series of payments under a contract from an insurance company, a trust company, or an individual. Annuity payments are made at regular intervals over a period of more than one full year.
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.
Applicable generation-skipping transfer tax rate: means 2. See Hawaii Revised Statutes 236E-2
Applicant: means any person who, pursuant to statute, ordinance, or rule, officially requests approval for a proposed action. See Hawaii Revised Statutes 343-2
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
Approval: means a discretionary consent required from an agency prior to actual implementation of an action. See Hawaii Revised Statutes 343-2
Approved continuing education course: means a course approved by the commissioner following receipt of recommendations from insurance professionals. See Hawaii Revised Statutes 431:8-102
Approved course provider: means an individual or entity that is approved to offer continuing education courses pursuant to article 9A. See Hawaii Revised Statutes 431:8-102
Aquatic life: means any type or species of mammal, fish, amphibian, reptile, mollusk, crustacean, arthropod, invertebrate, coral, or other animal that inhabits the freshwater or marine environment and includes any part, product, egg, or offspring thereof; or freshwater or marine plants, including seeds, roots, products, and other parts thereof. See Hawaii Revised Statutes 187A-1
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.
Arrest: means the restraint of a person by an order, not imposed as a punishment for an offense, directing the person to remain within certain specified limits. See Hawaii Revised Statutes 124B-1
Arrest: Taking physical custody of a person by lawful authority.
Arrest in quarters: means the restraint involved is enforced by a moral obligation rather than by physical means. See Hawaii Revised Statutes 124B-1
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.
Authority: means the Hawaii community development authority. See Hawaii Revised Statutes 206E-101
Authority: means the Hawaii community development authority established by section 206E-3. See Hawaii Revised Statutes 206E-2
Aviation fuel: means all liquid substances of whatever chemical composition usable for the propulsion of airplanes. See Hawaii Revised Statutes 243-1
Bail: Security given for the release of a criminal defendant or witness from legal custody (usually in the form of money) to secure his/her appearance on the day and time appointed.
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}
Board: means the board of land and natural resources. See Hawaii Revised Statutes 187A-1
Board of trustees: means the board of trustees charged with the general administration of this program under § 346C-3. See Hawaii Revised Statutes 346C-1
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
Chambers: A judge's office.
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
Commercial marine dealer: means any person who sells or exchanges, or who is an agent in the transfer of marine life obtained directly from a commercial marine licensee, or any commercial marine licensee who sells or exchanges marine life at retail. See Hawaii Revised Statutes 187A-1
Commercial marine license: means a license issued to take marine life within or outside the State for commercial purpose. See Hawaii Revised Statutes 187A-1
Commercial marine licensee: means a person who has been issued a commercial marine license pursuant to § 189-2. See Hawaii Revised Statutes 187A-1
Commercial purpose: means the taking of marine life for profit or gain or as a means of livelihood where the marine life is taken in or outside of the State, or where the marine life is sold, offered for sale, landed, or transported for sale anywhere in the State. See Hawaii Revised Statutes 187A-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.
compensation: as used in this part means:
(A) Normal periodic payments of money for service the right to which accrues on a regular basis in proportion to the service performed;
(B) Overtime, differentials, and supplementary payments;
(C) Bonuses and lump sum salary supplements;
(D) Elective salary reduction contributions under sections 125, 403(b), and 457(b) of the Internal Revenue Code of 1986, as amended; and
(E) Retroactive payments of those purposes and nature authorized in subparagraphs (A) through (D), and certified as compensation pursuant to section 88-64;
(2) Bonuses and lump sum salary supplements shall be deemed earned when payable; provided that bonuses or lump sum salary supplements in excess of one-twelfth of compensation for the twelve months before the month in which the bonus or lump sum salary supplement is payable, exclusive of overtime, bonuses, and lump sum salary supplements, shall be deemed earned:
(A) During the period agreed-upon by the employer and employee, but in any event over a period of no less than twelvemonths; or
(B) In the absence of an agreement between the employer and the employee, over the twelvemonths before the date on which the bonus or lump sum salary supplement is payable; and
(3) Retroactive payments shall be deemed earned when it would have been earned, as determined by the system pursuant to section 88-64. See Hawaii Revised Statutes 88-21.5
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
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.
Council: means the environmental advisory council. See Hawaii Revised Statutes 343-2
county: includes the city and county of Honolulu. See Hawaii Revised Statutes 1-22
County: means any county of the State. See Hawaii Revised Statutes 206E-2
Cowardly conduct: means conduct committed by an accused while the accused was before or in the presence of the enemy, that constitutes an act of cowardice that was the result of fear. See Hawaii Revised Statutes 124B-1
Cross examine: Questioning of a witness by the attorney for the other side.
Crude oil: means petroleum in an unrefined state or natural state, including condensates and natural gasoline. See Hawaii Revised Statutes 243-1
Damages: Money paid by defendants to successful plaintiffs in civil cases to compensate the plaintiffs for their injuries.
Day: means calendar day and is not synonymous with the term "unit training assembly". See Hawaii Revised Statutes 124B-1
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.
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
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 land and natural resources. See Hawaii Revised Statutes 187A-1
Department: means the department of taxation. See Hawaii Revised Statutes 236D-2
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 the office of planning and sustainable development. See Hawaii Revised Statutes 343-2
Disaster: means any emergency, or imminent threat thereof, which results or may likely result in loss of life, property, or environment and requires, or may require, assistance from other counties, states, the federal government, or from private agencies. See Hawaii Revised Statutes 127A-2
Discovery: Lawyers' examination, before trial, of facts and documents in possession of the opponents to help the lawyers prepare for trial.
Discretionary consent: means a consent, sanction, or recommendation from an agency for which judgment and free will may be exercised by the issuing agency, as distinguished from a ministerial consent. See Hawaii Revised Statutes 343-2
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
District: means the Heeia community development district. See Hawaii Revised Statutes 206E-201
Docket: A log containing brief entries of court proceedings.
Donor: The person who makes a gift.
Draft beer: means beer in an individual container of seven gallons or more. See Hawaii Revised Statutes 244D-1
Electronic funds transfer: The transfer of money between accounts by consumer electronic systems-such as automated teller machines (ATMs) and electronic payment of bills-rather than by check or cash. (Wire transfers, checks, drafts, and paper instruments do not fall into this category.) ^{Source: OCC}
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}
emergency: means any state of affairs or circumstances which imperils the availability to the public of commodities necessary to public health, safety, or welfare or which results in any substantial interruption of commerce to or within the State. See Hawaii Revised Statutes 125-1
Emergency: means any occurrence, or imminent threat thereof, which results or may likely result in substantial injury or harm to the population or substantial damage to or loss of property or substantial damage to or loss of the environment. See Hawaii Revised Statutes 127A-2
Emergency management: means a comprehensive integrated system at all levels of government, and also in the private sector, which develops and maintains an effective capability to prevent, prepare for, respond to, mitigate, and recover from emergencies or disasters. See Hawaii Revised Statutes 127A-2
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
Environment: means the complex of physical and biological conditions that influence human well-being, including land, air, water, minerals, flora, fauna, energy, noise, and places of historic or aesthetic significance. See Hawaii Revised Statutes 344-2
Environmental assessment: means a written evaluation to determine whether an action may have a significant effect. See Hawaii Revised Statutes 343-2
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}
Escrow: Money given to a third party to be held for payment until certain conditions are met.
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.
Executive session: A portion of the Senate's daily session in which it considers executive business.
Executor: A male person named in a will to carry out the decedent
Extradition: The formal process of delivering an accused or convicted person from authorities in one state to authorities in another state.
Facilities: except as otherwise provided in this chapter, includes any infrastructure, buildings and other structures, shelters, land, roads, highways, thoroughfares, walks, roadways, bridges, public rights of way, and any appurtenant facilities, structures, and materials. See Hawaii Revised Statutes 127A-2
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
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 return: means the federal estate tax return with respect to the federal estate tax and means the federal generation-skipping transfer tax return with respect to the federal generation-skipping transfer tax. 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
Federal transfer tax: means the federal estate tax or the federal generation-skipping transfer tax. 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
Finding of no significant impact: means a determination based on an environmental assessment that the subject action will not have a significant effect and, therefore, will not require the preparation of an environmental impact statement. See Hawaii Revised Statutes 343-2
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
Fund: means the Heeia community development special fund. See Hawaii Revised Statutes 206E-201
General excise tax law: means chapter 237, as amended from time to time. See Hawaii Revised Statutes 238-1
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
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 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
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.
Harvest: means the taking and retaining of marine life by any means whatsoever. See Hawaii Revised Statutes 187A-1
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
Hawaii net taxable estate: means Hawaii taxable estate less the applicable exclusion amount as set forth in § 236E-6. See Hawaii Revised Statutes 236E-2
Hawaii transfer tax: means the Hawaii estate tax or the Hawaii generation-skipping transfer tax. See Hawaii Revised Statutes 236E-2
Helicopter facility: means any area of land or water which is used, or intended for use for the landing or takeoff of helicopters; and any appurtenant areas which are used, or intended for use for helicopter related activities or rights-of-way. See Hawaii Revised Statutes 343-2
Inactive: means that the authority of a license issued by the commissioner is not in effect. See Hawaii Revised Statutes 431:8-102
Income year: means that year, either the calendar year or fiscal year, the income of which is the measure of the tax for the franchise tax year involved. See Hawaii Revised Statutes 241-1
Independent adjuster: means an adjuster representing the interests of the insurer. See Hawaii Revised Statutes 431:9-105
Indictment: The formal charge issued by a grand jury stating that there is enough evidence that the defendant committed the crime to justify having a trial; it is used primarily for felonies.
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: 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.
Law enforcement investigations staff investigators: means those employees in the investigations staff office of the department of law enforcement who have been conferred police powers by the director of law enforcement in accordance with § 353C-4 and are in the positions of investigator I to VII. See Hawaii Revised Statutes 88-21
Laws: includes ordinances, rules, regulations, and orders prescribed under federal, state, or county laws or ordinances and having the force and effect of law. See Hawaii Revised Statutes 127A-2
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
Legal officer: means any commissioned officer of the organized militia of the State designated to perform legal duties for a command. See Hawaii Revised Statutes 124B-1
Legatee: A beneficiary of a decedent
Liabilities: The aggregate of all debts and other legal obligations of a particular person or legal entity.
License: means a document issued by the commissioner authorizing a person to act as a surplus lines broker as specified in the document. See Hawaii Revised Statutes 431:8-102
Licensee: means a surplus lines broker licensed under this article. See Hawaii Revised Statutes 431:8-102
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
Long-term care services: means a broad range of supportive services needed by individuals with physical or mental impairments and have lost or never acquired the ability to function independently. See Hawaii Revised Statutes 346C-1
Marine life: means any type or species of saltwater fish, shellfish, mollusks, crustaceans, coral, or other marine animals, including any part, product, egg, or offspring thereof; or seaweeds or other marine plants, including any part, product, seed, or root thereof. See Hawaii Revised Statutes 187A-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
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
Military offenses: means those offenses that are enumerated in part X of this chapter that do not have a corresponding offense in the civilian penal code. 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.
Mortgage lender: means any bank, trust company, savings bank, national banking association, savings and loan association, building and loan association, mortgage banker, credit union, insurance company, or any other financial institution, or a holding company for any of the foregoing, which:
(1) Is authorized to do business in the State;
(2) Customarily provides service or otherwise aids in the financing of mortgages on single family or multi-family residential property; and
(3) Is a financial institution whose accounts are federally insured, or is an institution which is an approved mortgagee for the Federal Housing Administration, or is an approved lender for the Department of Veterans Affairs or the United States Department of Agriculture, or is an approved mortgage loan servicer for the Federal National Mortgage Association or the Federal Home Mortgage Corporation. See Hawaii Revised Statutes 206E-101
Mortgagee: The person to whom property is mortgaged and who has loaned the money.
Mutual assistance agreement: means an agreement to which two or more business entities are parties and under which a public utility, municipally owned utility, electric cooperative, natural gas special district, natural gas transmission pipeline, or joint agency owning, operating, or owning and operating infrastructure used for electric generation, electric or natural gas transmission, or electric or natural gas distribution in this State may request that an out-of-state utility perform work in this State in anticipation of a disaster or an emergency. See Hawaii Revised Statutes 127A-2
Necessary: means and refers to such means, measures, or other actions or determinations as are required to be taken in the opinion of the governor or governor's authorized representative or a mayor or the mayor's authorized representative. See Hawaii Revised Statutes 127A-2
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: means a decedent who was not domiciled in the State at time of death. See Hawaii Revised Statutes 236E-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.
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
Office: means the office of planning and sustainable development. See Hawaii Revised Statutes 343-2
Officer: means a commissioned officer. See Hawaii Revised Statutes 124B-1
Officer in charge: means a member of the state military forces designated by the appropriate authority. 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
Original bill: A bill which is drafted by a committee. It is introduced by the committee or subcommittee chairman after the committee votes to report it.
Overhead: means continuous or general costs occurring in the normal course of a business, including but not limited to costs for labor, rent, taxes, royalties, interest, discounts paid, insurance, lighting, heating, cooling, accounting, legal fees, equipment and facilities, telephone systems, depreciation, and amortization. See Hawaii Revised Statutes 238-1
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: includes any individual, partnership, firm, association, trust, estate, private corporation, or other legal entity other than an agency. See Hawaii Revised Statutes 343-2
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 236D-2
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.
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
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.
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:
Power-generating facility: means :
(1) A new, fossil-fueled, electricity-generating facility, where the electrical output rating of the new equipment exceeds 5. See Hawaii Revised Statutes 343-2
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
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
Probable cause: A reasonable ground for belief that the offender violated a specific law.
Probate: Proving a will
Probation: A sentencing alternative to imprisonment in which the court releases convicted defendants under supervision as long as certain conditions are observed.
Program: means the long-term care financing program set forth in this chapter. See Hawaii Revised Statutes 346C-1
Project: means a specific work or improvement, including real and personal properties, or any interest therein, acquired, owned, constructed, reconstructed, rehabilitated, or improved by the authority, including a commercial project, a redevelopment project, or a residential project, all as defined as follows, or any combination thereof, which combination shall hereinafter be called and known as a "multipurpose project". See Hawaii Revised Statutes 206E-2
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
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 adjuster: means an adjuster employed by and solely representing the financial interests of the insured named in the policy. See Hawaii Revised Statutes 431:9-105
Public facilities: includes streets, utility and service corridors, and utility lines where applicable, sufficient to adequately service developable improvements in the district, sites for schools, parks, parking garage, sidewalks, pedestrian ways, and other community facilities. See Hawaii Revised Statutes 206E-2
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
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.
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
Recourse: An arrangement in which a bank retains, in form or in substance, any credit risk directly or indirectly associated with an asset it has sold (in accordance with generally accepted accounting principles) that exceeds a pro rata share of the bank's claim on the asset. If a bank has no claim on an asset it has sold, then the retention of any credit risk is recourse. ^{Source: FDIC}
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
Release: means a document issued by the department that certifies that all taxes have been paid or the estate is released from all taxes due under this chapter. See Hawaii Revised Statutes 236E-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.
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
Reserved housing: means housing designated for residents in the low- or moderate-income ranges who meet such eligibility requirements as the authority may adopt by rule. See Hawaii Revised Statutes 206E-101
Reserved housing loan programs: includes all or any part of the loan to lenders program, the purchase of existing loans program, the advance commitments program, and the eligible loan and eligible project loan funding program authorized under this part. See Hawaii Revised Statutes 206E-101
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
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
Restitution: The court-ordered payment of money by the defendant to the victim for damages caused by the criminal action.
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
Revenue bonds: means bonds, notes, or other evidence of indebtedness of the authority issued to finance any of the reserved housing loan programs under this part. See Hawaii Revised Statutes 206E-101
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
Senior force judge advocate: means the senior judge advocate of the commander of the same force of the state military forces as the accused and who is that commander's chief legal advisor. See Hawaii Revised Statutes 124B-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
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.
Shark: means any member of the class Chondrichthyes, including but not limited to: inshore species of galapagos shark (Carcharhinus galapagensis), reef blacktip shark (Carcharhinus melanopterus), gray reef shark (Carcharhinus amblyrhynchos), big-nosed shark (Carcharhinus altimus), tiger shark (Galeocerdo cuvier), blacktip shark (Carcharhinus limbatus), smooth hammerhead shark (Sphyrna zygaena), reef whitetip shark (Triaenodon obesus), scalloped hammerhead shark (Sphyrna lewini), sandbar shark (Carcharhinus plumbeus), offshore species of white shark (Carcharodon carcharias), shortfin mako shark (Isurus oxyrinchus), silky shark (Carcharhinus falciformis), blue shark (Prionace glauca), whale shark (Rhincodon typus), thresher shark (Alopias vulpinus), oceanic whitetip shark (Carcharhinus longimanus), cookie cutter shark (Isistius brasiliensis), and megamouth shark (Megachasma pelagios). See Hawaii Revised Statutes 187A-1
Significant effect: means the sum of effects on the quality of the environment, including actions that irrevocably commit a natural resource, curtail the range of beneficial uses of the environment, are contrary to the State's environmental policies or long-term environmental goals as established by law, or adversely affect the economic welfare, social welfare, or cultural practices of the community and State. See Hawaii Revised Statutes 343-2
Situs: means , with respect to a decedent not a resident or citizen of the United States, the location of the decedent's property within the meaning of section 2104 of the Internal Revenue Code, including regulations and other guidance issued thereunder, substituting "Hawaii" for "the United States". See Hawaii Revised Statutes 236E-2
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 judge advocate: means the commissioned officer responsible for supervising the administration of military justice in the state military forces. See Hawaii Revised Statutes 124B-1
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
State utility: means and refers to any public utility within the State under a franchise or charter granted by the State. See Hawaii Revised Statutes 127A-2
statement: means an informational document prepared in compliance with the rules adopted under § 343-6 and which discloses the environmental effects of a proposed action, effects of a proposed action on the economic welfare, social welfare, and cultural practices of the community and State, effects of the economic activities arising out of the proposed action, measures proposed to minimize adverse effects, and alternatives to the action and their environmental effects. See Hawaii Revised Statutes 343-2
States: include the several states, the District of Columbia, and the possessions of the United States, and also includes the State of Hawaii, and to the extent authorized by or under federal law, foreign countries and their provinces and states. See Hawaii Revised Statutes 127A-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.
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
Superior commissioned officer: means a commissioned officer superior in rank or command. See Hawaii Revised Statutes 124B-1
Surplus lines broker: means any person licensed under section 431:8-310 to place insurance on risks resident, located, or to be performed in this State with unauthorized insurers. See Hawaii Revised Statutes 431:8-102
Surplus lines insurance: means any property and casualty insurance on risks procured from or placed with an unauthorized insurer under the laws of the insured's home state. See Hawaii Revised Statutes 431:8-102
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
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.
to fish: means catching, taking, or harvesting, or attempting to catch, take, or harvest, aquatic life. See Hawaii Revised Statutes 187A-1
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.
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
Transferred property: means :
(1) With respect to a taxable transfer subject to the federal estate tax, the deceased individual's gross estate as defined in section 2031 of the Internal Revenue Code;
(2) With respect to a taxable transfer occurring as a result of a taxable termination as defined in section 2612(a) of the Internal Revenue Code, the taxable amount determined under section 2622(a) of the Internal Revenue Code;
(3) With respect to a taxable transfer occurring as a result of a taxable distribution as defined in section 2612(b) of the Internal Revenue Code, the taxable amount determined under section 2621(a) of the Internal Revenue Code;
(4) With respect to a taxable transfer occurring as a result of a direct skip, as defined in section 2612(c) of the Internal Revenue Code, the taxable amount determined under section 2623 of the Internal Revenue Code; and
(5) With respect to an event which causes the imposition of an additional federal estate tax under section 2032A(c) of the Internal Revenue Code, the qualified real property that was disposed of or which ceased to be used for the qualified use, within the meaning of section 2032A(c)(1) of the Internal Revenue Code. See Hawaii Revised Statutes 236E-2
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 account: A general term that covers all types of accounts in a trust department, such as estates, guardianships, and agencies. ^{Source: OCC}
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
Trust indenture: means an agreement by and between the authority and the trustee, which sets forth the duties of the trustee with respect to the revenue bonds, the security therefor, and other provisions as deemed necessary or convenient by the authority to secure the revenue bonds. See Hawaii Revised Statutes 206E-101
Trustee: A person or institution holding and administering property in trust.
Trustee: means a national or state bank or trust company within or without the State which enters into a trust indenture. See Hawaii Revised Statutes 206E-101
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
User fees: Fees charged to users of goods or services provided by the government. In levying or authorizing these fees, the legislature determines whether the revenue should go into the treasury or should be available to the agency providing the goods or services.
Value: means fair and reasonable cash value at the time of accrual of the tax. See Hawaii Revised Statutes 238-1
Verdict: The decision of a petit jury or a judge.
Wastewater treatment unit: means any plant or facility used in the treatment of wastewater. See Hawaii Revised Statutes 343-2
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.

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