Terms Used In Hawaii Revised Statutes > Chapter 304A > Part IV > SPECIAL MEDICAL RESIDENCY PROGRAM

• Adjutant general: means the adjutant general of the State as defined in section 121-7. See Hawaii Revised Statutes 124B-1
• Affirmed: In the practice of the appellate courts, the decree or order is declared valid and will stand as rendered in the lower court.
• 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.
• Appellate: About appeals; an appellate court has the power to review the judgement of another lower court or tribunal.
• Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
• Cadet: means any person who is enrolled in or attending a state military academy, a regional training institute, or any other formal education program for the purpose of becoming a commissioned officer in the state military forces. See Hawaii Revised Statutes 124B-1
• Commissioned officer: includes a commissioned warrant officer. See Hawaii Revised Statutes 124B-1
• Confinement: means the physical restraint of a person. See Hawaii Revised Statutes 124B-1
• Contract: A legal written agreement that becomes binding when signed.
• 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
• 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.
• Damages: Money paid by defendants to successful plaintiffs in civil cases to compensate the plaintiffs for their injuries.
• Decedent: A deceased person.
• Decedent: means a deceased individual owning property in the State. See Hawaii Revised Statutes 236E-2
• 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:
• Enlisted member: means a person in an enlisted grade. See Hawaii Revised Statutes 124B-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}
• Executor: A male person named in a will to carry out the decedent
• 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
• Federal return: means the federal estate tax return with respect to the federal estate tax and means the federal generation-skipping transfer tax return with respect to the federal generation-skipping transfer tax. See Hawaii Revised Statutes 236E-2
• Federal taxable estate: means the gross estate less allowable deductions, as determined under chapter 11 of the Internal Revenue Code. See Hawaii Revised Statutes 236E-2
• Federal transfer tax: means the federal estate tax or the federal generation-skipping transfer tax. See Hawaii Revised Statutes 236E-2
• Generation-skipping transfer: means a generation-skipping transfer as defined and used in section 2611 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
• Gross estate: The total fair market value of all property and property interests, real and personal, tangible and intangible, of which a decedent had beneficial ownership at the time of death before subtractions for deductions, debts, administrative expenses, and casualty losses suffered during estate administration.
• Gross estate: means gross estate as defined and used in sections 2031 to 2046 of the Internal Revenue Code. See Hawaii Revised Statutes 236E-2
• 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
• Hawaii net taxable estate: means Hawaii taxable estate less the applicable exclusion amount as set forth in § 236E-6. See Hawaii Revised Statutes 236E-2
• Hawaii transfer tax: means the Hawaii estate tax or the Hawaii generation-skipping transfer tax. 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
• Judge advocate: means a commissioned officer of the organized state military forces who is a member in good standing of the bar of the highest court of a state, and is:
  (1) Certified or designated as a judge advocate in the Judge Advocate General's Corps of the United States Army, Air Force, Navy, Marine Corps, or Coast Guard, or a reserve component of one of the above;
  (2) Certified as a non-federally recognized judge advocate by the senior force judge advocate as competent to perform the military justice duties required by this chapter; or
  (3) Certified by a senior judge advocate of the commander of another force in the state military forces, as the convening authority directs; provided that there is no judge advocate available as described under paragraph (1) or (2). 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.
• Military: refers to any or all of the armed forces. See Hawaii Revised Statutes 124B-1
• Military court: means a court-martial or court of inquiry. See Hawaii Revised Statutes 124B-1
• Military judge: means an official of a general or special court-martial detailed in accordance with part V of this chapter. See Hawaii Revised Statutes 124B-1
• month: means a calendar month; and the word "year" a calendar year. See Hawaii Revised Statutes 1-20
• Nonresident: means a decedent who was not domiciled in the State at time of death. See Hawaii Revised Statutes 236E-2
• 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
• Personal property: All property that is not real property.
• Personal representative: means the personal representative of a decedent appointed under chapter 560, and includes an executor as defined under section 2203 of the Internal Revenue Code, administrator, successor personal representative, special administrator, and persons who perform substantially the same function under the law governing their status. See Hawaii Revised Statutes 236E-2
• Property: means property included in the gross estate. See Hawaii Revised Statutes 236E-2
• Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
• Record: when used in connection with the proceedings of a court-martial or court of inquiry, means:
  (1) An official written transcript, written summary, or other writing relating to the proceedings; or
  (2) An official audiotape, videotape, digital image or file, or similar material from which sound, or sound and visual images, depicting the proceedings may be reproduced. See Hawaii Revised Statutes 124B-1
• Resident: means a decedent who was domiciled in the State at the time of death. See Hawaii Revised Statutes 236E-2
• Revocable trust: A trust agreement that can be canceled, rescinded, revoked, or repealed by the grantor (person who establishes the trust).
• Situs: means , with respect to a decedent not a resident or citizen of the United States, the location of the decedent's property within the meaning of section 2104 of the Internal Revenue Code, including regulations and other guidance issued thereunder, substituting "Hawaii" for "the United States". See Hawaii Revised Statutes 236E-2
• State: means any state or territory of the United States and the District of Columbia. See Hawaii Revised Statutes 236E-2
• 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
• Transferred property: means :

  (1) With respect to a taxable transfer subject to the federal estate tax, the deceased individual's gross estate as defined in section 2031 of the Internal Revenue Code;

  (2) With respect to a taxable transfer occurring as a result of a taxable termination as defined in section 2612(a) of the Internal Revenue Code, the taxable amount determined under section 2622(a) of the Internal Revenue Code;

  (3) With respect to a taxable transfer occurring as a result of a taxable distribution as defined in section 2612(b) of the Internal Revenue Code, the taxable amount determined under section 2621(a) of the Internal Revenue Code;

  (4) With respect to a taxable transfer occurring as a result of a direct skip, as defined in section 2612(c) of the Internal Revenue Code, the taxable amount determined under section 2623 of the Internal Revenue Code; and

  (5) With respect to an event which causes the imposition of an additional federal estate tax under section 2032A(c) of the Internal Revenue Code, the qualified real property that was disposed of or which ceased to be used for the qualified use, within the meaning of section 2032A(c)(1) of the Internal Revenue Code. 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