Terms Used In Hawaii Revised Statutes > Chapter 304A > Part V > BUDGET PREPARATION AND ADMINISTRATION

• 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
• 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
• Contemptuous words: means words or speech manifesting or expressing deep hatred or disapproval. See Hawaii Revised Statutes 124B-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
• Decedent: A deceased person.
• Department: means the department of taxation. See Hawaii Revised Statutes 237D-1
• Disrespect: means behavior that detracts from the respect due the authority and person of a superior commissioned officer or fellow soldier. See Hawaii Revised Statutes 124B-1
• 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}
• Fair market rental value: means an amount equal to one-half of the gross daily maintenance fees that are paid by the owner and are attributable to the time share unit located in Hawaii. See Hawaii Revised Statutes 237D-1
• 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.
• Governor: means the governor of the State. See Hawaii Revised Statutes 124B-1
• gross rental proceeds: means the gross receipts, cash or accrued, of the taxpayer received as compensation for the furnishing of transient accommodations or entering into arrangements to furnish transient accommodations and the value proceeding or accruing from the furnishing of transient accommodations or entering into arrangements to furnish transient accommodations, including resort fees, without any deductions on account of the cost of property or services sold, the cost of materials used, labor cost, taxes, royalties, interest, discounts, or any other expenses whatsoever. See Hawaii Revised Statutes 237D-1
• Military: refers to any or all of the armed forces. See Hawaii Revised Statutes 124B-1
• month: means a calendar month; and the word "year" a calendar year. See Hawaii Revised Statutes 1-20
• 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.
• Officer: means a commissioned officer. See Hawaii Revised Statutes 124B-1
• Owner: means any person who owns a resort time share vacation interest; provided that to the extent and for those purposes provided in an agreement of sale, the vendee under the agreement of sale shall be considered the owner of the resort time share vacation interest. See Hawaii Revised Statutes 237D-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.
• President: means the detailed member senior in rank of a court-martial then serving. See Hawaii Revised Statutes 124B-1
• Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
• rental: means the leasing or renting of living quarters or sleeping or housekeeping accommodations in hotels, apartment hotels, motels, condominium property regimes or apartments defined in chapter 514A or units defined in chapter 514B, cooperative apartments, rooming houses, or other places in which lodgings are regularly furnished to transients for a consideration, without transfer of the title of such property. See Hawaii Revised Statutes 237D-1
• Restriction: means the least severe form of deprivation of liberty. See Hawaii Revised Statutes 124B-1
• 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
• Taxpayer: means any person liable for any tax in this chapter. See Hawaii Revised Statutes 237D-1
• Transient accommodations: means the furnishing of a room, apartment, suite, single family dwelling, or the like to a transient for less than one hundred eighty consecutive days for each letting in a hotel, apartment hotel, motel, condominium property regime or apartment as defined in chapter 514A or unit as defined in chapter 514B, cooperative apartment, dwelling unit, or rooming house that provides living quarters, sleeping, or housekeeping accommodations, or other place in which lodgings are regularly furnished to transients. See Hawaii Revised Statutes 237D-1
• university: refers to the University of Hawaii, unless otherwise required by the context. See Hawaii Revised Statutes 304A-101