§ 237-42 Appeals
§ 237-43 Bulk sales; transfers; penalties
§ 237-44 Entertainment business
§ 237-46 Collection by suit; injunction
§ 237-47 District judges; concurrent civil jurisdiction in tax collections

Terms Used In Hawaii Revised Statutes > Chapter 237 > APPEALS

  • 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.
  • Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
  • Business: includes all activities (personal, professional, or corporate) engaged in or caused to be engaged in with the object of gain or economic benefit either direct or indirect, but does not include casual sales. See Hawaii Revised Statutes 237-2
  • Closing: means the permanent shutting down of all operations within a covered establishment due to the sale, transfer, merger, other business takeover or transaction of business interests, bankruptcy, or other close of business transaction that results in or may result in the layoff or termination of employees of a covered establishment by the employer. See Hawaii Revised Statutes 394B-2
  • 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
  • Covered establishment: means any industrial, commercial, or other business entity that employs at any time in the preceding twelve-month period, fifty or more persons. See Hawaii Revised Statutes 394B-2
  • Defendant: In a civil suit, the person complained against; in a criminal case, the person accused of the crime.
  • Department: means the department of labor and industrial relations. See Hawaii Revised Statutes 396-3
  • Director: means the director of labor and industrial relations or the director's designee. See Hawaii Revised Statutes 396-3
  • Employee: means any individual engaged in service to an employer. See Hawaii Revised Statutes 394B-2
  • Employee: means every natural person who is required or directed or permitted or suffered by any employer to engage in any employment, or to go to work or be at any time in any place of employment. See Hawaii Revised Statutes 396-3
  • Employer: means any individual or entity that, directly or indirectly, owns, operates, or has a controlling interest in a covered establishment, excluding the State or any political subdivision thereof. See Hawaii Revised Statutes 394B-2
  • Employer: means :

    (1) The State and every state agency;

    (2) Each county and all public and quasi-public corporations and public agencies therein;

    (3) Every person which has any natural person in service;

    (4) The legal representative of any deceased employer;

    (5) Every person having direction, management, control, or custody of any employment, place of employment, or any employee. See Hawaii Revised Statutes 396-3

  • Employment: includes the carrying on of any trade, business, occupation, or work, including all excavation, demolition, and construction work, or any process or operation in any way related thereto, in which any person is engaged to work for hire except domestic service in or about a private home. See Hawaii Revised Statutes 396-3
  • 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
  • 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.
  • Guaranty association: means the Hawaii insurance guaranty association created by part I of article 16, the Hawaii life and disability insurance association created by part II of article 16, and any other similar entity now or hereafter created by the legislature of this State for the payment of claims of insolvent insurers. See Hawaii Revised Statutes 431:15-103
  • Hoisting machine: means a machine with a hoist line, sling, or hydraulic lifting mechanism used in construction, demolition, or excavation work. See Hawaii Revised Statutes 396-3
  • Injunction: An order of the court prohibiting (or compelling) the performance of a specific act to prevent irreparable damage or injury.
  • Insurer: means any person who has done, purports to do, is doing or is licensed to do an insurance business, and is or has been subject to the authority of, or to liquidation, rehabilitation, reorganization, supervision, or conservation by any insurance commissioner. See Hawaii Revised Statutes 431:15-103
  • Intangible property: Property that has no intrinsic value, but is merely the evidence of value such as stock certificates, bonds, and promissory notes.
  • 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
  • Liabilities: The aggregate of all debts and other legal obligations of a particular person or legal entity.
  • Lien: A claim against real or personal property in satisfaction of a debt.
  • Litigation: A case, controversy, or lawsuit. Participants (plaintiffs and defendants) in lawsuits are called litigants.
  • month: means a calendar month; and the word "year" a calendar year. See Hawaii Revised Statutes 1-20
  • Partial closing: means the permanent shutting down of a portion of operations within a covered establishment due to the sale, transfer, merger, and other business takeover or transaction of business interests and results in or may result in the termination of a portion of the employees of a covered establishment by the employer. See Hawaii Revised Statutes 394B-2
  • 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.
  • penalties: when used in connection with the additions to the tax imposed for delinquency in payment, includes interest as well. See Hawaii Revised Statutes 237-1
  • Place of employment: means any place, and the premises appurtenant thereto, where employment is carried on. See Hawaii Revised Statutes 396-3
  • Plaintiff: The person who files the complaint in a civil lawsuit.
  • Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
  • Relocation: means the removal of all or substantially all of the industrial, commercial, or business operations in a covered establishment to a location outside the State of Hawaii. See Hawaii Revised Statutes 394B-2
  • sales: includes the exchange of properties as well as the sale thereof for money. See Hawaii Revised Statutes 237-1
  • Secured claim: means any claim secured by mortgage, trust deed, pledge, deposit as security, escrow, or otherwise, but not including special deposit claims or claims against general assets. See Hawaii Revised Statutes 431:15-103
  • State: means any state, district, or territory of the United States and the Panama Canal Zone. See Hawaii Revised Statutes 431:15-103
  • Taxpayer: means any person liable for any tax hereunder. See Hawaii Revised Statutes 237-1
  • Wilful violation: means a voluntary act or omission by the employer, as distinguished from an accidental act or omission, that is done with intentional disregard of, or plain indifference to, any standard, rule, citation, or order issued under the authority of this chapter. See Hawaii Revised Statutes 396-3