§ 40-31 Public accountants defined, duties
§ 40-32 Payments by public accountants
§ 40-34 Accountants may deposit in bank, when
§ 40-35 Payment to State under protest
§ 40-35.5 Assessment and collection of service charges for dishonored payments
§ 40-36 Successor accountants; vesting of moneys
§ 40-39 Powers in examination
§ 40-40 Receipts and payments

Terms Used In Hawaii Revised Statutes > Chapter 40 > Part II - Payments Into Treasury

  • 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.
  • Aquatic life: means any type or species of mammal, fish, amphibian, reptile, mollusk, crustacean, arthropod, invertebrate, coral, or other animal that inhabits the freshwater or marine environment and includes any part, product, egg, or offspring thereof; or freshwater or marine plants, including seeds, roots, products, and other parts thereof. See Hawaii Revised Statutes 187A-1
  • Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
  • Board: means the board of land and natural resources. See Hawaii Revised Statutes 187A-1
  • Department: means the department of land and natural resources. See Hawaii Revised Statutes 187A-1
  • Donor: The person who makes a gift.
  • Gift: A voluntary transfer or conveyance of property without consideration, or for less than full and adequate consideration based on fair market value.
  • 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.
  • 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.
  • Trust account: A general term that covers all types of accounts in a trust department, such as estates, guardianships, and agencies. Source: OCC