346E-1 Definitions
346E-2 Imposition of tax and rates
346E-3 Return and payments; penalties
346E-4 Withholding
346E-5 Annual return
346E-6 Assessment of tax upon failure to make return; limitation period; exceptions; extension by agreement
346E-7 Overpayment; refunds
346E-8 Appeals
346E-9 Records to be kept; examination; penalties
346E-10 Disclosure of returns unlawful; destruction of returns
346E-11 Collection by suit; injunction
346E-12 Application of taxes
346E-13 Administration and enforcement; rules
346E-14 Taxes; allowable reimbursement costs
346E-16 Evasion of tax, etc.; penalties

Terms Used In Hawaii Revised Statutes > Chapter 346E

  • Accidental harm: means bodily injury, death, sickness, or disease caused by a motor vehicle accident to a person. See Hawaii Revised Statutes 431:10C-103
  • Affidavit: A written statement of facts confirmed by the oath of the party making it, before a notary or officer having authority to administer oaths.
  • 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.
  • 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.
  • Appraisal: A determination of property value.
  • Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
  • Attorney-in-fact: A person who, acting as an agent, is given written authorization by another person to transact business for him (her) out of court.
  • 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.
  • Beneficiary: A person who is entitled to receive the benefits or proceeds of a will, trust, insurance policy, retirement plan, annuity, or other contract. Source: OCC
  • Business income: means income arising from transactions and activity in the regular course of the taxpayer's trade or business and includes income from tangible and intangible property if the acquisition, management, and disposition of the property constitute integral parts of the taxpayer's regular trade or business operations. See Hawaii Revised Statutes 235-21
  • Commercial domicile: means the principal place from which the trade or business of the taxpayer is directed or managed. See Hawaii Revised Statutes 235-21
  • Common law: The legal system that originated in England and is now in use in the United States. It is based on judicial decisions rather than legislative action.
  • Contract: A legal written agreement that becomes binding when signed.
  • 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 human services. See Hawaii Revised Statutes 346E-1
  • Director: means the director of human services. See Hawaii Revised Statutes 346E-1
  • Dismissal: The dropping of a case by the judge without further consideration or hearing. Source:
  • 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.
  • Fraud: Intentional deception resulting in injury to another.
  • Guardian: A person legally empowered and charged with the duty of taking care of and managing the property of another person who because of age, intellect, or health, is incapable of managing his (her) own affairs.
  • Injunction: An order of the court prohibiting (or compelling) the performance of a specific act to prevent irreparable damage or injury.
  • Injury: means accidental harm not resulting in death. See Hawaii Revised Statutes 431:10C-103
  • Insured: means :

         (1)  The person identified by name as insured in a motor vehicle insurance policy complying with section 431:10C-301; and

         (2)  A person residing in the same household with a named insured, specifically:

              (A)  A spouse or reciprocal beneficiary or other relative of a named insured; and

              (B)  A minor in the custody of a named insured or of a relative residing in the same household with a named insured. See Hawaii Revised Statutes 431:10C-103

  • Insurer: means every person holding a valid certificate of authority to engage in the business of making contracts of motor vehicle insurance in this State. See Hawaii Revised Statutes 431:10C-103
  • Intangible property: Property that has no intrinsic value, but is merely the evidence of value such as stock certificates, bonds, and promissory notes.
  • Internal Revenue Code: means subtitle A, chapter 1, of the federal Internal Revenue Code of 1986, as amended as of December 31, 2018, as it applies to the determination of gross income, adjusted gross income, ordinary income and loss, and taxable income, except those provisions of the Internal Revenue Code and federal public laws which, pursuant to this chapter, do not apply or are otherwise limited in application and except for the provisions of Public Law 109-001 which apply to section 170 of the Internal Revenue Code. See Hawaii Revised Statutes 235-2.3
  • 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.
  • Liabilities: The aggregate of all debts and other legal obligations of a particular person or legal entity.
  • Medical fee schedule: refers to the Medicare Resource Based Relative Value Scale System applicable to Hawaii, entitled "Workers' Compensation Supplemental Medical Fee Schedule". See Hawaii Revised Statutes 431:10C-103
  • Misdemeanor: Usually a petty offense, a less serious crime than a felony, punishable by less than a year of confinement.
  • month: means a calendar month; and the word "year" a calendar year. See Hawaii Revised Statutes 1-20
  • Mortgagee: The person to whom property is mortgaged and who has loaned the money.
  • Motor vehicle: means any vehicle of a type required to be registered under chapter 286, including a trailer attached to such a vehicle, but not including motorcycles and motor scooters. See Hawaii Revised Statutes 431:10C-103
  • Motor vehicle accident: means an accident arising out of the operation, maintenance, or use of a motor vehicle, including an object drawn or propelled by a motor vehicle. See Hawaii Revised Statutes 431:10C-103
  • Motor vehicle insurance policy: means an insurance policy that meets the requirements of section 431:10C-301. See Hawaii Revised Statutes 431:10C-103
  • Nonbusiness income: means all income other than business income. See Hawaii Revised Statutes 235-21
  • Nursing facility: means a nursing facility licensed under sections 321-9 and 321-11 and any intermediate care facility for individuals with intellectual disabilities licensed under sections 321-9 and 321-11. See Hawaii Revised Statutes 346E-1
  • Nursing facility income: means the total compensation received for furnishing nursing facility services, including all receipts from "ancillary services" (as defined in 42 Code of Federal Regulations 413. See Hawaii Revised Statutes 346E-1
  • 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.
  • Operator: means any person operating a nursing facility, whether as owner or proprietor, or as lessee, sublessee, mortgagee in possession, licensee, or otherwise, or engaging or continuing in any service business that involves the actual furnishing of nursing facility services. See Hawaii Revised Statutes 346E-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.
  • Person: means , when appropriate to the context, not only individuals, but corporations, firms, associations, and societies. See Hawaii Revised Statutes 431:10C-103
  • Personal property: All property that is not real property.
  • Public utility: has the meaning given that term in section 269-1. See Hawaii Revised Statutes 235-21
  • Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
  • Replacement vehicle: means a specific, comparable, and available vehicle in as good or better overall condition than the total loss vehicle. See Hawaii Revised Statutes 431:10C-103
  • Sales: means all gross receipts of the taxpayer not allocated under sections 235-24 to 235-28. See Hawaii Revised Statutes 235-21
  • Settlement: Parties to a lawsuit resolve their difference without having a trial. Settlements often involve the payment of compensation by one party in satisfaction of the other party's claims.
  • State: means any state of the United States, the District of Columbia, the Commonwealth of Puerto Rico, any territory or possession of the United States, and any foreign country or political subdivision thereof. See Hawaii Revised Statutes 235-21
  • Statute of limitations: A law that sets the time within which parties must take action to enforce their rights.
  • Tort: A civil wrong or breach of a duty to another person, as outlined by law. A very common tort is negligent operation of a motor vehicle that results in property damage and personal injury in an automobile accident.
  • Trustee: A person or institution holding and administering property in trust.