§ 244D-1 Definitions
§ 244D-2 Permit
§ 244D-3 Cooperation between department and liquor commission
§ 244D-4 Tax; limitations
§ 244D-4.3 Exemption for sales of liquor shipped out of the State
§ 244D-6 Return, form, contents
§ 244D-7 Payment of tax; penalties
§ 244D-8 Determination of tax, additional assessments, credit, and refunds
§ 244D-9 Records to be kept
§ 244D-10 Inspection
§ 244D-11 Tax in addition to other taxes
§ 244D-12 Appeals
§ 244D-13 Other provisions applicable
§ 244D-14 Investigations; contempts; fees
§ 244D-15 Administration by director; rules and regulations
§ 244D-16 Penalties
§ 244D-17 Disposition of revenues

Terms Used In Hawaii Revised Statutes > Chapter 244D - Liquor Tax Law

  • 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
  • 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.
  • Appropriation: The provision of funds, through an annual appropriations act or a permanent law, for federal agencies to make payments out of the Treasury for specified purposes. The formal federal spending process consists of two sequential steps: authorization
  • Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
  • Attack: means any attack or series of attacks by anyone causing, or which may cause, damage or injury to persons or property in the United States in any manner by the use of chemical, biological, radiological, nuclear, explosives, firearms, cyber, or other weapons or processes; and any form of hostile action. See Hawaii Revised Statutes 128A-2
  • 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.
  • 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
  • CERCLA: means the Comprehensive Environmental Response, Compensation, and Liability Act of 1980, P. See Hawaii Revised Statutes 128D-1
  • Clean Water Act: means the Federal Water Pollution Control Act of 1972, P. See Hawaii Revised Statutes 128D-1
  • commission: means the liquor commission of each county. See Hawaii Revised Statutes 244D-1
  • Contract: A legal written agreement that becomes binding when signed.
  • Cooler beverage: means either a:

    (1) Wine cooler containing wine and more than fifteen per cent added natural or artificial blending material, such as fruit juices, flavors, flavorings, or adjuncts, water (plain, carbonated, or sparkling), colorings, or preservatives, and that contains less than seven per cent of alcohol by volume; or

    (2) Malt beverage cooler containing beer and added natural or artificial blending material, such as fruit juices, flavors, flavorings, colorings, or preservatives, and that contains less than seven per cent of alcohol by volume. See Hawaii Revised Statutes 244D-1

  • 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
  • County: means any of the political subdivisions of the State, including the counties of Hawaii, Maui, and Kauai and the city and county of Honolulu, but does not include the county of Kalawao. See Hawaii Revised Statutes 128A-2
  • 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
  • Department: means the department of health. See Hawaii Revised Statutes 128D-1
  • Director: means the director of law enforcement. See Hawaii Revised Statutes 128A-2
  • Director: means the director of health. See Hawaii Revised Statutes 128D-1
  • Discovery: Lawyers' examination, before trial, of facts and documents in possession of the opponents to help the lawyers prepare for trial.
  • 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
  • Draft beer: means beer in an individual container of seven gallons or more. See Hawaii Revised Statutes 244D-1
  • Environment: means any waters, including surface water, ground water, or drinking water supply, any land surface or any subsurface strata, or any ambient air within the State of Hawaii or under the jurisdiction of the State. See Hawaii Revised Statutes 128D-1
  • Equitable: Pertaining to civil suits in "equity" rather than in "law." In English legal history, the courts of "law" could order the payment of damages and could afford no other remedy. See damages. A separate court of "equity" could order someone to do something or to cease to do something. See, e.g., injunction. In American jurisprudence, the federal courts have both legal and equitable power, but the distinction is still an important one. For example, a trial by jury is normally available in "law" cases but not in "equity" cases. Source: U.S. Courts
  • 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.
  • Facility: means any building, structure, installation, equipment, pipe or pipeline (including any pipe into a sewer or publicly owned treatment works), well, pit, pond, lagoon, impoundment, ditch, landfill, storage container, motor vehicle, rolling stock, or aircraft, or any site or area where a hazardous substance or pollutant or contaminant has been deposited, stored, disposed of, or placed, or otherwise comes to be located; but does not include any consumer product in consumer use. See Hawaii Revised Statutes 128D-1
  • Fiduciary: A trustee, executor, or administrator.
  • 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
  • Fund: means the environmental response revolving fund. See Hawaii Revised Statutes 128D-1
  • Hazardous substance: includes any substance designated pursuant to section 311(b)(2)(A) of the Clean Water Act; any element, compound, mixture, solution, or substance designated pursuant to section 102 of CERCLA; any hazardous waste having the characteristics identified under or listed pursuant to section 3001 of the Solid Waste Disposal Act; any toxic pollutant listed under section 307(a) of the Clean Water Act; any hazardous air pollutant listed under section 112 of the Clean Air Act, as amended (42 U. See Hawaii Revised Statutes 128D-1
  • Homeland security: means a concerted effort to:
    (1) Prevent terrorist attacks within the United States;
    (2) Reduce the State's vulnerability to attacks and terrorist activities; and
    (3) Minimize the damage and recover from attacks that occur. See Hawaii Revised Statutes 128A-2
  • 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
  • interoperable communications: means the ability of first responder and emergency management agencies to communicate with one another via communication systems, including exchanging voice and data with one another on demand, in real time, when needed, and as authorized. See Hawaii Revised Statutes 128A-11
  • 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.
  • 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.
  • month: means a calendar month; and the word "year" a calendar year. See Hawaii Revised Statutes 1-20
  • National contingency plan: means the national contingency plan published under section 311(d) of the Clean Water Act or revised pursuant to section 105 of CERCLA. See Hawaii Revised Statutes 128D-1
  • Necessary: means any methods, measures, or other actions or determinations as are needed in the opinion of the governor, or the governor's authorized representative, or a mayor, or a mayor's authorized representative. See Hawaii Revised Statutes 128A-2
  • 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.
  • Oil: means oil of any kind or in any form, including, but not limited to, petroleum, fuel oil, sludge, oil refuse, oil mixed with wastes, crude oil or any fraction or residue. See Hawaii Revised Statutes 128D-1
  • Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
  • Permittee: means the holder of a permit provided for in § 244D-2. See Hawaii Revised Statutes 244D-1
  • Person: means an individual, partnership, society, unincorporated association, joint adventure, group, hui, joint stock company, corporation, trustee, or other fiduciary, or other entity. See Hawaii Revised Statutes 244D-1
  • Person: means any individual, firm, corporation, association, partnership, consortium, joint venture, commercial entity, state, county, commission, political subdivision of the State, or, to the extent they are subject to this chapter, the United States or any interstate body. See Hawaii Revised Statutes 128D-1
  • Personal property: All property that is not real property.
  • Pollutant or contaminant: means any element, substance, compound, or mixture, which after release into the environment and upon exposure, ingestion, inhalation, or assimilation into any organism either directly from the environment or indirectly by ingestion through food chains, will or may reasonably be anticipated to cause death, disease, behavioral abnormalities, cancer, genetic mutation, physiological malfunctions (including malfunctions in reproduction) or physical deformations, in such organisms or their offspring. See Hawaii Revised Statutes 128D-1
  • Quorum: The number of legislators that must be present to do business.
  • Release: means any spilling, leaking, pumping, pouring, emitting, emptying, discharging, injecting, escaping, leaching, dumping, or disposing of any hazardous substance or pollutant or contaminant into the environment, (including the abandonment or discarding of barrels, containers, and other closed receptacles containing any hazardous substance or pollutant or contaminant); but excludes:

    (1) Any release which results in exposure of persons solely within a workplace, with respect to a claim which such exposed persons may assert against their employer;

    (2) Emissions from the engine exhaust of a motor vehicle, rolling stock, aircraft, vessel, or pipeline pumping station engine;

    (3) Release of source, byproduct, or special nuclear material from a nuclear incident, as those terms are defined in the Atomic Energy Act of 1954 (42 U. See Hawaii Revised Statutes 128D-1

  • remedial action: means those actions consistent with permanent correction taken instead of or in addition to removal actions in the event of a release or threatened release of a hazardous substance or pollutant or contaminant into the environment, to prevent or minimize the release of hazardous substances so that they do not migrate to cause substantial danger to present or future public health or welfare or the environment. See Hawaii Revised Statutes 128D-1
  • response: means remove, removal, remedy, or remedial action; and all such terms include government enforcement activities related thereto. See Hawaii Revised Statutes 128D-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
  • Sparkling wine: means champagne and any other effervescent wine charged with more than 0. See Hawaii Revised Statutes 244D-1
  • States: includes the several states of the United States, the District of Columbia, and the possessions and territories of the United States. See Hawaii Revised Statutes 128A-2
  • 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.
  • Testify: Answer questions in court.
  • Testimony: Evidence presented orally by witnesses during trials or before grand juries.
  • Trustee: A person or institution holding and administering property in trust.
  • university: refers to the University of Hawaii, unless otherwise required by the context. See Hawaii Revised Statutes 304A-101
  • 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
  • Vessel: means every description of watercraft or other artificial contrivance used, or capable of being used, as a means of transportation on water. See Hawaii Revised Statutes 128D-1
  • Wine: means the product obtained from normal alcoholic fermentation of the juice of sound ripe grapes or other agricultural products containing natural or added sugar or any such alcoholic beverage to which is added grape brandy, fruit brandy, or spirits of wine, which is distilled from the particular agricultural product or products of which the wine is made and other rectified wine products and by whatever name and which contains not more than twenty-four per cent of alcohol by volume, and includes vermouth and sake, known as Japanese rice wine, but does not include cooler beverage. See Hawaii Revised Statutes 244D-1
  • wine gallon: means that liquid measure containing one hundred twenty-eight fluid ounces (3. See Hawaii Revised Statutes 244D-1