Part I General Provisions 239-1 – 239-10
Part II Sourcing of Mobile Telecommunications Services Income 239-21 – 239-25

Terms Used In Hawaii Revised Statutes > Chapter 239 - Public Service Company Tax Law

  • Affiliate: means a person who, directly or indirectly, through one or more intermediaries, controls, is controlled by, or is under common control with an insolvent insurer on December 31 of the year immediately preceding the date the insurer becomes an insolvent insurer. See Hawaii Revised Statutes 431:16-105
  • Affiliated public service company group: means an affiliated group of domestic corporations within the meaning of chapter 235, all of the members of which are public service companies. See Hawaii Revised Statutes 239-2
  • Aggravating character: means circumstances and behavior that increase the seriousness or outrageousness of contemptuous conduct. See Hawaii Revised Statutes 396-3
  • 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.
  • Amusement ride: means a mechanically or electrically operated device designed to carry passengers in various modes and used for entertainment and amusement. See Hawaii Revised Statutes 397-3
  • 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.
  • Appeals board: means the Hawaii labor relations board. See Hawaii Revised Statutes 396-3
  • Appeals board: means the labor and industrial relations appeals board established by § 371-4. See Hawaii Revised Statutes 397-3
  • Arrest: Taking physical custody of a person by lawful authority.
  • Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
  • Association: means the Hawaii insurance guaranty association created under § 431:16-106. See Hawaii Revised Statutes 431:16-105
  • Attachment: A procedure by which a person's property is seized to pay judgments levied by the court.
  • Boiler: means a closed vessel in which water or other liquid is heated, steam or vapor is generated, steam or vapor is superheated, or any combination thereof under pressure for use external to itself, by the direct application of energy from the combustion of fuels, or from electricity or solar energy. See Hawaii Revised Statutes 397-3
  • Carrier: means a person who engages in transportation, and does not include a person such as freight forwarder or tour packager who provides transportation by contracting with others, except to the extent that such person oneself engages in transportation. See Hawaii Revised Statutes 239-2
  • Claimant: means any insured making a first party claim or any person instituting a liability claim; provided that no person who is an affiliate of the insolvent insurer may be a claimant. See Hawaii Revised Statutes 431:16-105
  • Complaint: A written statement by the plaintiff stating the wrongs allegedly committed by the defendant.
  • Contract: A legal written agreement that becomes binding when signed.
  • Contract carrier: means a person other than a public utility or taxicab which, under contracts or agreements, engages in the transportation of persons or property for compensation, by land, water, or air. See Hawaii Revised Statutes 239-2
  • Control: means the possession, direct or indirect, of the power to direct or cause the direction of the management and policies of a person, whether through the ownership of voting securities, by contract other than a commercial contract for goods or nonmanagement services, or otherwise, unless the power is the result of an official position with or corporate office held by the person. See Hawaii Revised Statutes 431:16-105
  • 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
  • Damages: Money paid by defendants to successful plaintiffs in civil cases to compensate the plaintiffs for their injuries.
  • Dealer: means , for the purpose of the section concerning explosives, any person, corporation, partnership, association, association of dealers, or other form of business enterprise engaged in the business of buying and selling explosives. See Hawaii Revised Statutes 396-3
  • Department: means the department of labor and industrial relations. See Hawaii Revised Statutes 396-3
  • Department: means the department of labor and industrial relations. See Hawaii Revised Statutes 397-3
  • Director: means the director of labor and industrial relations or the director's designee. See Hawaii Revised Statutes 396-3
  • Director: means the director of labor and industrial relations. See Hawaii Revised Statutes 397-3
  • Discovery: Lawyers' examination, before trial, of facts and documents in possession of the opponents to help the lawyers prepare for trial.
  • Dismissal: The dropping of a case by the judge without further consideration or hearing. Source:
  • Division: means the division of occupational safety and health. See Hawaii Revised Statutes 397-3
  • Domiciliary state: means the state in which an insurer is incorporated or organized, or, in the case of an alien insurer, its state of entry. See Hawaii Revised Statutes 431:15-103
  • Elevator: means a hoisting and lowering mechanism permanently installed in a structure, designed to carry passengers or authorized personnel, equipped with a car or platform which moves in fixed guides and serves two or more fixed landings. See Hawaii Revised Statutes 397-3
  • Elevators and kindred equipment: means elevators, escalators, dumbwaiters, moving walks, stage lifts, inclined lifts, personnel hoists, permanently installed material lifts, and any other similar mechanized equipment used to convey people in places other than a public right-of-way. See Hawaii Revised Statutes 397-3
  • 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 :

    (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
  • 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.
  • 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.
  • Foreign country: means any other jurisdiction not in any state. See Hawaii Revised Statutes 431:15-103
  • Garnishment: Generally, garnishment is a court proceeding in which a creditor asks a court to order a third party who owes money to the debtor or otherwise holds assets belonging to the debtor to turn over to the creditor any of the debtor
  • General assets: means all property, real, personal, or otherwise, not specifically mortgaged, pledged, deposited, or otherwise encumbered for the security or benefit of specified persons or classes of persons. See Hawaii Revised Statutes 431:15-103
  • gross income: includes charges billed for mobile telecommunications services provided by a home service provider to a customer with a place of primary use in this State when the mobile telecommunications services originate and terminate within the same state; provided that all such charges for mobile telecommunications services that are billed by or for the home service provider are deemed to be provided by the home service provider at the customer's place of primary use, regardless of where the mobile telecommunications services originate, terminate, or pass through. See Hawaii Revised Statutes 239-2
  • 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
  • Home port: means the place where vessels or aircraft have their tax situs or principal tax situs. See Hawaii Revised Statutes 239-2
  • Indemnification: In general, a collateral contract or assurance under which one person agrees to secure another person against either anticipated financial losses or potential adverse legal consequences. Source: FDIC
  • Insolvent insurer: means an insurer licensed to transact insurance in this State, either at the time the policy was issued or when the insured event occurred, and against whom a final order of liquidation has been entered after May 16, 2000 with a finding of insolvency by a court of competent jurisdiction in the insurer's state of domicile. See Hawaii Revised Statutes 431:16-105
  • Insured: means any named insured, any additional insured, any vendor, any lessor, or any other party identified as an insured under the policy. See Hawaii Revised Statutes 431:16-105
  • 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
  • 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.
  • Member insurer: means any person who:

    (1) Writes any kind of insurance to which this part applies under § 431:16-103, including the exchange of reciprocal or inter-insurance contracts; and

    (2) Is licensed to transact insurance in this State. See Hawaii Revised Statutes 431:16-105

  • Member of an affiliated public service company group: means a corporation (including the parent corporation) that is included within an affiliated public service company group. See Hawaii Revised Statutes 239-2
  • month: means a calendar month; and the word "year" a calendar year. See Hawaii Revised Statutes 1-20
  • Motor carrier: means a common carrier or contract carrier transporting persons or property for compensation on the public highways, other than a public utility or taxicab. See Hawaii Revised Statutes 239-2
  • National Board: means the National Board of Boiler and Pressure Vessel Inspectors. See Hawaii Revised Statutes 397-3
  • Net direct written premiums: means direct gross premiums written in this State on insurance policies to which this part applies, including policy and membership fees, less the following amounts:

    (1) Return premiums;

    (2) Premiums on policies not taken; and

    (3) Dividends paid or credited to policyholders on such direct business. See Hawaii Revised Statutes 431:16-105

  • 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.
  • Owner: means any person, firm, or corporation with legal title to any boiler, pressure system, amusement ride, or elevator and kindred equipment inspected pursuant to this chapter who may or may not be the user. See Hawaii Revised Statutes 397-3
  • Owner-user inspection organization: means an owner or user of pressure retaining items, whose organization and inspection procedures meet the requirements of the National Board, and is approved by the director. See Hawaii Revised Statutes 397-3
  • 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.
  • Person: means any individual, corporation, partnership, association, or voluntary organization. See Hawaii Revised Statutes 431:16-105
  • Personal property: All property that is not real property.
  • Place of employment: means any place, and the premises appurtenant thereto, where employment is carried on. See Hawaii Revised Statutes 396-3
  • points in the State: shall be deemed to be such if they are loading, unloading, transshipment, assembly, transfer, or relay points. See Hawaii Revised Statutes 239-2
  • Pressure piping: means piping systems specified in the American Society of Mechanical Engineers Power Piping Code B31. See Hawaii Revised Statutes 397-3
  • Pressure retaining item: means a boiler, pressure vessel, or pressure system. See Hawaii Revised Statutes 397-3
  • Pressure system: means either a pressure vessel or pressure piping as defined in this section. See Hawaii Revised Statutes 397-3
  • Pressure vessel: means a closed vessel in which pressure is obtained from an external source or by the direct application of heat from a direct or indirect source. See Hawaii Revised Statutes 397-3
  • Public highways: has the meaning defined by § 264-1 including both state and county highways, but operation upon rails shall not be deemed transportation on the public highways. See Hawaii Revised Statutes 239-2
  • Public law: A public bill or joint resolution that has passed both chambers and been enacted into law. Public laws have general applicability nationwide.
  • Public service company: means a public utility, motor carrier, or contract carrier. See Hawaii Revised Statutes 239-2
  • Public utility: has the meaning given that term in § 269-1. See Hawaii Revised Statutes 239-2
  • Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
  • Receiver: means receiver, liquidator, rehabilitator, or conservator as the context requires. See Hawaii Revised Statutes 431:15-103
  • Receiver: includes liquidator, rehabilitator, conservator, or ancillary receiver, as applicable. See Hawaii Revised Statutes 431:16-105
  • Reciprocal state: means any state other than this State in which in substance and effect sections 431:15-307(a), 431:15-403, 431:15-404, and 431:15-406 through 431:15-408 are in force, and in which provisions are in force requiring the commissioner or equivalent official be the receiver of a delinquent insurer, and in which some provision exists for the avoidance of fraudulent conveyances and preferential transfers. See Hawaii Revised Statutes 431:15-103
  • 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.
  • Remand: When an appellate court sends a case back to a lower court for further proceedings.
  • 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
  • Subpoena: A command to a witness to appear and give testimony.
  • Testify: Answer questions in court.
  • Testimony: Evidence presented orally by witnesses during trials or before grand juries.
  • tourism related services: means motor carriers of passengers regulated by the public utilities commission. See Hawaii Revised Statutes 239-2
  • 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 every method, direct or indirect, of disposing of property, of an interest in property, of the possession of property, of fixing a lien upon property, or upon an interest in property, absolutely or conditionally, voluntarily or involuntarily, by or without judicial proceedings. See Hawaii Revised Statutes 431:15-103
  • university: refers to the University of Hawaii, unless otherwise required by the context. See Hawaii Revised Statutes 304A-101
  • User: means any person, firm, or corporation legally in possession and responsible for the safe operation of any boiler, pressure system, amusement ride, or elevator and kindred equipment inspected pursuant to this chapter. See Hawaii Revised Statutes 397-3
  • Venue: The geographical location in which a case is tried.