Terms Used In Hawaii Revised Statutes > Chapter 304A > Part IV > [Repealed Effective 7/1/2028] MAUNA KEA LANDS

• Adjutant general: means the adjutant general of the State as defined in section 121-7. See Hawaii Revised Statutes 124B-1
• Appellate: About appeals; an appellate court has the power to review the judgement of another lower court or tribunal.
• Commissioned officer: includes a commissioned warrant officer. See Hawaii Revised Statutes 124B-1
• 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
• Department: means the department of taxation. See Hawaii Revised Statutes 236E-2
• Dismissal: The dropping of a case by the judge without further consideration or hearing. ^Source:
• 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
• 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
• 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
• 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
• 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}
• Officer: means a commissioned officer. See Hawaii Revised Statutes 124B-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 236E-2
• Rank: means the order of precedence among members of the state military forces. See Hawaii Revised Statutes 124B-1
• 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.
• State: means any state or territory of the United States and the District of Columbia. See Hawaii Revised Statutes 236E-2
• 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