Hawaii Revised Statutes > Chapter 431 > Article 10E > Part III – Lava Zones
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| § 431:10E-141 | Lava zone defined |
| § 431:10E-142 | Provisions for properties in lava zones in the county of Hawaii |
Terms Used In Hawaii Revised Statutes > Chapter 431 > Article 10E > Part III - Lava Zones
- Board: means the Hawaii labor relations board, provided for by sections 26-20, 89-5, and 377-2. See Hawaii Revised Statutes 377-1
- county: includes the city and county of Honolulu. See Hawaii Revised Statutes 1-22
- Internal Revenue Code: means subtitle A, chapter 1, of the federal Internal Revenue Code of 1986, as amended as of December 31, 2022, 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 which, pursuant to this chapter, do not apply or are otherwise limited in application. See Hawaii Revised Statutes 235-2.3
- lava zone: means a volcanic hazard zone identified by the United States Geological Survey on the island of Hawaii. See Hawaii Revised Statutes 431:10E-141
- Person: includes one or more individuals, partnerships, associations, corporations, legal representatives, trustees, or receivers. See Hawaii Revised Statutes 377-1