Terms Used In Hawaii Revised Statutes > Chapter 452 - Massage

• Accuser: means a person who signs and swears to charges, any person who directs that charges nominally be signed and sworn to by another, and any person who has an interest other than an official interest in the prosecution of the accused. See Hawaii Revised Statutes 124B-1
• Adjournment sine die: The end of a legislative session "without day." These adjournments are used to indicate the final adjournment of an annual or the two-year session of legislature.
• Adjusted gross estate: The gross estate, less funeral expenses, expenses of estate administration during probate, debts of the estate, and casualty losses suffered during estate administration.
• Adjutant general: means the adjutant general of the State as defined in section 121-7. See Hawaii Revised Statutes 124B-1
• Advertisement: means any communication, excluding sundry items such as bumper stickers, that:
  (1) Identifies a candidate directly or by implication, or identifies an issue or question that will appear on the ballot at the next applicable election; and
  (2) Advocates or supports the nomination, opposition, or election of the candidate, or advocates the passage or defeat of the issue or question on the ballot. See Hawaii Revised Statutes 11-302
• Advice and consent: Under the Constitution, presidential nominations for executive and judicial posts take effect only when confirmed by the Senate, and international treaties become effective only when the Senate approves them by a two-thirds vote.
• 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.
• Affirmed: In the practice of the appellate courts, the decree or order is declared valid and will stand as rendered in the lower court.
• 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.
• Answer: The formal written statement by a defendant responding to a civil complaint and setting forth the grounds for defense.
• 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.
• Appraisal: A determination of property value.
• 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
• Arraignment: A proceeding in which an individual who is accused of committing a crime is brought into court, told of the charges, and asked to plead guilty or not guilty.
• Arrest: means the restraint of a person by an order, not imposed as a punishment for an offense, directing the person to remain within certain specified limits. See Hawaii Revised Statutes 124B-1
• Arrest: Taking physical custody of a person by lawful authority.
• Arrest in quarters: means the restraint involved is enforced by a moral obligation rather than by physical means. See Hawaii Revised Statutes 124B-1
• Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
• Attachment: A procedure by which a person's property is seized to pay judgments levied by the court.
• Authority: means the natural energy laboratory of Hawaii authority established by section 227D-2. See Hawaii Revised Statutes 227D-1
• 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}
• Bequest: Property gifted by will.
• Board: means the board of directors of the authority established by section 227D-2 and any successor thereto. See Hawaii Revised Statutes 227D-1
• Board: means the board of land and natural resources. See Hawaii Revised Statutes 6D-1
• Bonds: means special purpose bonds issued under this chapter and shall include notes, other instruments of indebtedness, and refunding bonds. See Hawaii Revised Statutes 227D-1
• 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
• Cave: means any naturally occurring void, cavity, recess, or system of interconnected passages large enough for human entry, occurring beneath the surface of the earth or within a cliff or ledge, including the cave resources therein, whether or not an entrance exists or is natural or artificial, and that is of archaeological, geological, biological, or cultural significance. See Hawaii Revised Statutes 6D-1
• Code: means the Hawaii Code of Military Justice. See Hawaii Revised Statutes 124B-1
• Codes and standards: means nationally recognized minimum requirements that shall be met for design and construction to safeguard life, property, and the general welfare. See Hawaii Revised Statutes 107-21
• Commanding officer: includes :
  (1) Only commissioned officers of the state military forces; and
  (2) Officers in charge only when administering nonjudicial punishment under section 124B-21. See Hawaii Revised Statutes 124B-1
• Commercial entry: means an activity undertaken to exhibit a cave for which compensation is received by any person for goods, services, or both, rendered to customers or participants in that use or activity. See Hawaii Revised Statutes 6D-1
• Commission: means the campaign spending commission. See Hawaii Revised Statutes 11-302
• Commission: means the Hawaii climate change mitigation and adaptation commission. See Hawaii Revised Statutes 225P-2
• Commissioned officer: includes a commissioned warrant officer. See Hawaii Revised Statutes 124B-1
• Complaint: A written statement by the plaintiff stating the wrongs allegedly committed by the defendant.
• Concurrent resolution: A legislative measure, designated "S. Con. Res." and numbered consecutively upon introduction, generally employed to address the sentiments of both chambers, to deal with issues or matters affecting both houses, such as a concurrent budget resolution, or to create a temporary joint committee. Concurrent resolutions are not submitted to the President/Governor and thus do not have the force of law.
• Confinement: means the physical restraint of a person. See Hawaii Revised Statutes 124B-1
• Continuance: Putting off of a hearing ot trial until a later time.
• Contract: A legal written agreement that becomes binding when signed.
• Contractor: means any person furnishing construction for a public work under a contract with a governmental contracting agency, subcontractor, or any other person under a subcontract arrangement with any person who has a construction contract subject to this chapter. See Hawaii Revised Statutes 104-1
• Contribution: means :
  (1) A gift, subscription, deposit of money or anything of value, or cancellation of a debt or legal obligation and includes the purchase of tickets to fundraisers, for the purpose of:

  (A) Influencing the nomination for election, or the election, of any person to office;

  (B) Influencing the outcome of any question or issue that has been certified to appear on the ballot at the next applicable election; or

  (C) Use by any candidate committee or noncandidate committee for the purpose of subparagraph (A) or (B);
  (2) The payment, by any person or party other than a candidate, candidate committee, or noncandidate committee, of compensation for the services of another person that are rendered to the candidate, candidate committee, or noncandidate committee without charge or at an unreasonably low charge for a purpose listed in paragraph (1);
  (3) A contract, promise, or agreement to make a contribution; or
  (4) Any loans or advances that are not documented or disclosed to the commission as provided in section 11-372;

  "Contribution" does not include:

  (1) Services voluntarily provided without compensation by individuals to or on behalf of a candidate, candidate committee, or noncandidate committee;
  (2) A candidate's expenditure of the candidate's own funds; provided that this expenditure shall be reportable as other receipts and expenditures;
  (3) Any loans or advances to the candidate committee; provided that these loans or advances shall be reported as loans; or
  (4) An individual, candidate committee, or noncandidate committee engaging in internet activities for the purpose of influencing an election if:

  (A) The individual, candidate committee, or noncandidate committee is uncompensated for the internet activities; or

  (B) The individual, candidate committee, or noncandidate committee uses equipment or services for uncompensated internet activities, regardless of who owns the equipment and services. See Hawaii Revised Statutes 11-302
• 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.
• Cost: means the total cost in carrying out all undertakings that the authority deems reasonable and necessary for the development of a project or research and technology park, including but not limited to the cost of studies, surveys, plans, and specifications, architectural, design, engineering, or any other special related services; the cost of site preparation and development, demolition, construction, reconstruction, rehabilitation, and improvement; the cost of financing the project or research and technology park from the date thereof to the estimated date of completion of the project or research and technology park as determined by the board; the cost of an allocable portion of the administrative and operating expenses of the authority related to the development of the project or research and technology park; and the cost of indemnity and surety bonds, premiums on policies of insurance, legal fees, and fees and expenses of trustees, depositories, and paying agents for the bonds, and for the issuance of letters of credit or other banking arrangements whether for the authority credit or a qualified person; all as the authority shall deem necessary. See Hawaii Revised Statutes 227D-1
• Council: means the state building code council. See Hawaii Revised Statutes 107-21
• county: includes the city and county of Honolulu. See Hawaii Revised Statutes 1-22
• Damages: Money paid by defendants to successful plaintiffs in civil cases to compensate the plaintiffs for their injuries.
• Day: means calendar day and is not synonymous with the term "unit training assembly". See Hawaii Revised Statutes 124B-1
• Decedent: A deceased person.
• Decedent: means a deceased individual. See Hawaii Revised Statutes 236D-2
• Decedent: means a deceased individual owning property in the State. See Hawaii Revised Statutes 236E-2
• Defendant: In a civil suit, the person complained against; in a criminal case, the person accused of the crime.
• Department: means the department of accounting and general services. See Hawaii Revised Statutes 107-21
• Department: means the department of labor and industrial relations. See Hawaii Revised Statutes 104-1
• Department: means the department of education. See Hawaii Revised Statutes 302A-101
• Department: means the department of taxation. See Hawaii Revised Statutes 236D-2
• Department: means the department of taxation. See Hawaii Revised Statutes 236E-2
• Department school: means any school that falls within the definition of "public schools" as that term is defined in section 302A-101, and is not a charter school. See Hawaii Revised Statutes 302A-101
• Dependent: A person dependent for support upon another.
• Deposition: An oral statement made before an officer authorized by law to administer oaths. Such statements are often taken to examine potential witnesses, to obtain discovery, or to be used later in trial.
• Devise: To gift property by will.
• Director: means the director of labor and industrial relations of the State. See Hawaii Revised Statutes 104-1
• Discovery: Lawyers' examination, before trial, of facts and documents in possession of the opponents to help the lawyers prepare for trial.
• Dismissal: The dropping of a case by the judge without further consideration or hearing. ^Source:
• 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
• Donor: The person who makes a gift.
• 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}
• 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.
• Ex officio: Literally, by virtue of one's office.
• Executor: A male person named in a will to carry out the decedent
• Extradition: The formal process of delivering an accused or convicted person from authorities in one state to authorities in another state.
• Federal credit: means :

  (1) For a transfer, the maximum amount of the credit for state death taxes allowed by section 2011 of the Internal Revenue Code, as it existed on December 31, 2000, for the decedent's adjusted taxable estate;

  (2) For a generation-skipping transfer, the maximum amount of the credit for state taxes allowed by section 2604 of the Internal Revenue Code as it existed on December 31, 2000; and

  (3) For a noncitizen transfer, the maximum amount of the credit for state death taxes allowed by section 2102 of the Internal Revenue Code, as it existed on December 31, 2000, for the decedent's adjusted taxable estate. See Hawaii Revised Statutes 236D-2

• 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 generation-skipping transfer tax: means the tax due to the United States with respect to a taxable transfer under chapter 13 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
• 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.
• Flag: means any flag, standard, color, ensign, or any picture or representation of either made of any substance or represented on any substance, and of any size, evidently purporting to be, either of, the flag, standard, color, or ensign of the State of Hawaii or a picture or representation, of either upon which shall be shown the jack, the colors and stripes in any number of either, or by which the person seeing the same without deliberation may believe the same to represent the flag, colors, standard, or ensign of the State of Hawaii. See Hawaii Revised Statutes 5-18
• Fraud: Intentional deception resulting in injury to another.
• Generation-skipping transfer: means a generation-skipping transfer as defined and used in section 2611 of the Internal Revenue Code. See Hawaii Revised Statutes 236D-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
• Gift: A voluntary transfer or conveyance of property without consideration, or for less than full and adequate consideration based on fair market value.
• Governmental contracting agency: means the State, any county and any officer, bureau, board, commission, or other agency or instrumentality thereof. See Hawaii Revised Statutes 104-1
• 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
• Grantor: The person who establishes a trust and places property into it.
• 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 236D-2
• 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 generation-skipping transfer tax: means the tax due to the State with respect to a taxable transfer that gives rise to a federal generation-skipping transfer tax. 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 state building codes: means the building codes and standards that the state building code council adopts under § 107-24. See Hawaii Revised Statutes 107-21
• Hawaii transfer tax: means the Hawaii estate tax or the Hawaii generation-skipping transfer tax. See Hawaii Revised Statutes 236E-2
• Hurricane resistant criteria: means the design criteria for enhanced hurricane protection areas that are capable of withstanding a five hundred-year hurricane event, as developed by the state department of defense for public shelter and residential safe room design criteria. See Hawaii Revised Statutes 107-21
• Indemnification: In general, a collateral contract or assurance under which one person agrees to secure another person against either anticipated financial losses or potential adverse legal consequences. ^{Source: FDIC}
• Injunction: An order of the court prohibiting (or compelling) the performance of a specific act to prevent irreparable damage or injury.
• Interest rate: The amount paid by a borrower to a lender in exchange for the use of the lender's money for a certain period of time. Interest is paid on loans or on debt instruments, such as notes or bonds, either at regular intervals or as part of a lump sum payment when the issue matures. ^{Source: OCC}
• Internal Revenue Code: includes the federal tax principles of alter ego, nominee, sham transaction, substance over form, economic substance, or business purpose, as those principles are developed by statute or common law. See Hawaii Revised Statutes 236D-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
• Intestate: Dying without leaving a will.
• Joint resolution: A legislative measure which requires the approval of both chambers.
• 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.
• Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). ^{Source: OCC}
• Legislative session: That part of a chamber's daily session in which it considers legislative business (bills, resolutions, and actions related thereto).
• Liabilities: The aggregate of all debts and other legal obligations of a particular person or legal entity.
• Lien: A claim against real or personal property in satisfaction of a debt.
• mark: means any trademark or service mark entitled to registration under chapter 482, whether registered or not. See Hawaii Revised Statutes 302A-1901
• 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
• Noncandidate committee: means an organization, association, party, or individual that has the purpose of making or receiving contributions, making expenditures, or incurring financial obligations to influence the nomination for election, or the election, of any candidate to office, or for or against any question or issue on the ballot; provided that a noncandidate committee does not include:
  (1) A candidate committee;
  (2) Any individual making a contribution or making an expenditure of the individual's own funds or anything of value that the individual originally acquired for the individual's own use and not for the purpose of evading any provision of this part; or
  (3) Any organization that raises or expends funds for the sole purpose of producing and disseminating informational or educational communications that are not made to influence the outcome of an election, question, or issue on a ballot. See Hawaii Revised Statutes 11-302
• Noncitizen transfer: means a transfer within the meaning of section 2101 of the Internal Revenue Code. See Hawaii Revised Statutes 236D-2
• Nonresident: means a decedent who was not domiciled in Hawaii at time of death. See Hawaii Revised Statutes 236D-2
• Nonresident: means a decedent who was not domiciled in the State at time of death. See Hawaii Revised Statutes 236E-2
• Nonresident not a citizen: means a nonresident who is not a citizen of the United States. See Hawaii Revised Statutes 236D-2
• oath: includes a solemn affirmation. See Hawaii Revised Statutes 1-21
• Oath: A promise to tell the truth.
• 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.
• Office: means any Hawaii elective public or constitutional office, excluding county neighborhood board and federal elective offices. See Hawaii Revised Statutes 11-302
• Officer: means a commissioned officer. See Hawaii Revised Statutes 124B-1
• Officer in charge: means a member of the state military forces designated by the appropriate authority. See Hawaii Revised Statutes 124B-1
• Overtime compensation: means compensation based on not less than one and one-half times the laborers or mechanics basic hourly rate of pay plus the cost to an employer of furnishing a laborer or mechanic with fringe benefits as described in the definition of "wages"; provided that if the department determines that a prevailing wage is defined by a collective bargaining agreement, the overtime compensation shall be at the rates set by the applicable collective bargaining agreement. See Hawaii Revised Statutes 104-1
• 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 an individual, a partnership, a candidate committee or noncandidate committee, a party, an association, a corporation, a business entity, an organization, or a labor union and its auxiliary committees. See Hawaii Revised Statutes 11-302
• 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 236D-2
• 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 236D-2
• 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
• physical disability: means a physical impairment that substantially limits one or more of a person's major life activities. See Hawaii Revised Statutes 304A-101
• Plaintiff: The person who files the complaint in a civil lawsuit.
• Plea: In a criminal case, the defendant's statement pleading "guilty" or "not guilty" in answer to the charges, a declaration made in open court.
• Plea agreement: An arrangement between the prosecutor, the defense attorney, and the defendant in which the defendant agrees to plead guilty in exchange for special considerations. ^Source:
• Power of attorney: A written instrument which authorizes one person to act as another's agent or attorney. The power of attorney may be for a definite, specific act, or it may be general in nature. The terms of the written power of attorney may specify when it will expire. If not, the power of attorney usually expires when the person granting it dies. ^{Source: OCC}
• Preliminary hearing: A hearing where the judge decides whether there is enough evidence to make the defendant have a trial.
• President: means the detailed member senior in rank of a court-martial then serving. See Hawaii Revised Statutes 124B-1
• Probable cause: A reasonable ground for belief that the offender violated a specific law.
• Probate: Proving a will
• Project: means any combination of land and buildings and other improvements thereon for use in, but not limited to research, development, demonstration, processing, or manufacturing activities or enterprises utilizing or in support of the utilization of natural resources and geothermal energy which are located in a research and technology park and acquired, constructed, reconstructed, rehabilitated, improved, altered, or repaired by or on behalf of the authority. See Hawaii Revised Statutes 227D-1
• Project agreement: means any lease, sublease, loan agreement, conditional sale agreement, or other similar financing contract or agreement, or any combination thereof entered into under this chapter by the authority, including the financing from the proceeds of bonds of a project or a research and technology park. See Hawaii Revised Statutes 227D-1
• Property: means :

  (1) For a transfer, property included in the gross estate; and

  (2) For a generation-skipping transfer, all real and personal property subject to the federal generation-skipping transfer tax. See Hawaii Revised Statutes 236D-2

• Property: means property included in the gross estate. See Hawaii Revised Statutes 236E-2
• Prosecute: To charge someone with a crime. A prosecutor tries a criminal case on behalf of the government.
• Public agency: means any office, department, board, commission, bureau, division, public corporation, agency, or instrumentality of the federal, state, or county government. See Hawaii Revised Statutes 227D-1
• Public law: A public bill or joint resolution that has passed both chambers and been enacted into law. Public laws have general applicability nationwide.
• Public work: means any project, including development of any housing pursuant to § 46-15 or chapter 201H and development, construction, renovation, and maintenance related to refurbishment of any real or personal property, where the funds or resources required or used to undertake the project are to any extent derived, either directly or indirectly, from public revenues of the State or any county, or from the sale of securities or bonds whose interest or dividends are exempt from state or federal taxes. See Hawaii Revised Statutes 104-1
• Qualified heir: means a qualified heir as defined in section 2032A(e)(1) of the Internal Revenue Code. See Hawaii Revised Statutes 236E-2
• Qualified person: means any individual, partnership, corporation, public agency, or any combination or association of the foregoing, possessing the competence, expertise, experience, and resources, including financial, personnel, and tangible resources, required for the purposes of a project and other qualifications as may be deemed desirable by the authority in administering this chapter and that enters into a project agreement with the authority. See Hawaii Revised Statutes 227D-1
• Quorum: The number of legislators that must be present to do business.
• Rank: means the order of precedence among members of the state military forces. See Hawaii Revised Statutes 124B-1
• Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
• Real property: means lands, structures, and interests therein, and natural resources including water, minerals, and all things connected with land, including lands under water and riparian rights, space rights, air rights, and any and all other things and rights usually included within the term. See Hawaii Revised Statutes 227D-1
• Recess: A temporary interruption of the legislative business.
• 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
• Release: means a document issued by the department which certifies that all taxes have either been paid or which releases the estate from all taxes due under this chapter. See Hawaii Revised Statutes 236D-2
• Remainder: An interest in property that takes effect in the future at a specified time or after the occurrence of some event, such as the death of a life tenant.
• Reporter: Makes a record of court proceedings and prepares a transcript, and also publishes the court's opinions or decisions (in the courts of appeals).
• Research advisory committee: means the research committee that is advisory to the board and is established by § 227D-4 and any successor thereto. See Hawaii Revised Statutes 227D-1
• Research and technology park: means a tract of real property determined by the board as being suitable for use as building sites for projects engaged in research, development, demonstration, processing, or manufacturing activities or retail or commercial enterprises utilizing or in support of the utilization of natural resources or geothermal energy. See Hawaii Revised Statutes 227D-1
• Resident: means a decedent who was domiciled in Hawaii at time of death. See Hawaii Revised Statutes 236D-2
• Resident: means a decedent who was domiciled in the State at the time of death. See Hawaii Revised Statutes 236E-2
• Resident trust: means a resident trust as defined under § 235-1; or if the administration is partly carried on in the State and partly outside the State, a trust where one-half or more of the fiduciaries reside in the State. See Hawaii Revised Statutes 236E-2
• Restriction: means the least severe form of deprivation of liberty. See Hawaii Revised Statutes 124B-1
• Revocable trust: A trust agreement that can be canceled, rescinded, revoked, or repealed by the grantor (person who establishes the trust).
• Senior force judge advocate: means the senior judge advocate of the commander of the same force of the state military forces as the accused and who is that commander's chief legal advisor. See Hawaii Revised Statutes 124B-1
• Sequester: To separate. Sometimes juries are sequestered from outside influences during their deliberations.
• Service of process: The service of writs or summonses to the appropriate party.
• 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.
• 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 building construction: means any building construction project or program initiated by a state agency or requiring the use of state funds. See Hawaii Revised Statutes 107-21
• 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
• Statute: A law passed by a legislature.
• Subpoena: A command to a witness to appear and give testimony.
• Summons: Another word for subpoena used by the criminal justice system.
• Superior commissioned officer: means a commissioned officer superior in rank or command. See Hawaii Revised Statutes 124B-1
• Taxable estate: means taxable estate as defined in sections 2051 to 2056 of the Internal Revenue Code. See Hawaii Revised Statutes 236D-2
• taxable transfer: means :

  (1) A transfer as used in section 2001(a) of the Internal Revenue Code and shall include the disposition of or failure to use property for a qualified use under section 2032A(c) of the Internal Revenue Code; or

  (2) A generation-skipping transfer as defined and used in section 2611 of the Internal Revenue Code; provided that a direct skip that is a transfer subject to the tax imposed by chapter 12 of the Internal Revenue Code shall not be treated as a taxable transfer. See Hawaii Revised Statutes 236E-2

• Testate: To die leaving a will.
• Testify: Answer questions in court.
• Testimony: Evidence presented orally by witnesses during trials or before grand juries.
• Transcript: A written, word-for-word record of what was said, either in a proceeding such as a trial or during some other conversation, as in a transcript of a hearing or oral deposition.
• Transfer: means transfer as defined and used in section 2001 of the Internal Revenue Code. See Hawaii Revised Statutes 236D-2
• Transferee: means a transferee within the meaning of sections 2603(a)(1) and 6901(h) of the Internal Revenue Code. See Hawaii Revised Statutes 236E-2
• 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.
• Trustee: A person or institution holding and administering property in trust.
• university: refers to the University of Hawaii, unless otherwise required by the context. See Hawaii Revised Statutes 304A-101