§ 233-1 Certain relationship deemed as that of employer- employee
§ 233-2 Same: application of taxes
§ 233-3 Selling personal property, defined

Terms Used In Hawaii Revised Statutes > Chapter 233 - Tax Classification of Certain Business Relationships

  • 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
  • Adjutant general: means the adjutant general of the State as defined in section 121-7. See Hawaii Revised Statutes 124B-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.
  • 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.
  • 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
  • Confinement: means the physical restraint of a person. 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.
  • Dismissal: The dropping of a case by the judge without further consideration or hearing. Source:
  • Governor: means the governor of the State. 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.
  • Liabilities: The aggregate of all debts and other legal obligations of a particular person or legal entity.
  • Military: refers to any or all of the armed forces. See Hawaii Revised Statutes 124B-1
  • month: means a calendar month; and the word "year" a calendar year. See Hawaii Revised Statutes 1-20
  • 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
  • Personal property: All property that is not real property.
  • Restriction: means the least severe form of deprivation of liberty. 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
  • Trial: A hearing that takes place when the defendant pleads "not guilty" and witnesses are required to come to court to give evidence.
  • university: refers to the University of Hawaii, unless otherwise required by the context. See Hawaii Revised Statutes 304A-101