§ 19-1 Classes of offenses
§ 19-3 Election frauds
§ 19-3.5 Voter fraud
§ 19-4 Penalties; disqualification for, removal from office; reports of convictions to chief election officer
§ 19-6 Misdemeanors
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Terms Used In Hawaii Revised Statutes > Chapter 19 - Election Offense

  • 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
  • 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
  • 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.
  • Allegation: something that someone says happened.
  • Amortization: Paying off a loan by regular installments.
  • 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.
  • Applicable generation-skipping transfer tax rate: means 2. See Hawaii Revised Statutes 236E-2
  • Apprehension: means the taking of a person into custody. See Hawaii Revised Statutes 124B-1
  • 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.
  • 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.
  • Ballot: includes :

    (1) A ballot summary reflecting a complete record of the ballot selections made by a voter utilizing an HTML ballot or similar accessible ballot that produces a ballot summary;

    (2) A voter verifiable paper audit trail in the event there is a discrepancy between a voting machine's electronic record of the voted ballot and the voter verifiable paper audit trail; and

    (3) A ballot used in an election by mail pursuant to part VIIA, including a ballot approved for electronic transmission. See Hawaii Revised Statutes 11-1

  • 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
  • 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
  • Code: means the Hawaii Code of Military Justice. See Hawaii Revised Statutes 124B-1
  • 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
  • Commissioned officer: includes a commissioned warrant officer. See Hawaii Revised Statutes 124B-1
  • 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.
  • Complaint: A written statement by the plaintiff stating the wrongs allegedly committed by the defendant.
  • 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.
  • 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.
  • Council: means the county council. See Hawaii Revised Statutes 46-162
  • 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 taxation. See Hawaii Revised Statutes 236D-2
  • Department: means the department of taxation. See Hawaii Revised Statutes 236E-2
  • 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.
  • Development rights: means the rights permitted for a lot, parcel, or area of land under a zoning ordinance or local law respecting permissible use, area, density, bulk, or height of improvements thereon. See Hawaii Revised Statutes 46-162
  • 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:
  • District: means , unless otherwise specified, the district of political representation associated with a state representative. See Hawaii Revised Statutes 11-1
  • Embezzlement: In most states, embezzlement is defined as theft/larceny of assets (money or property) by a person in a position of trust or responsibility over those assets. Embezzlement typically occurs in the employment and corporate settings. Source: OCC
  • 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
  • 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.
  • Foreclosure: A legal process in which property that is collateral or security for a loan may be sold to help repay the loan when the loan is in default. Source: OCC
  • Forgery: The fraudulent signing or alteration of another's name to an instrument such as a deed, mortgage, or check. The intent of the forgery is to deceive or defraud. Source: OCC
  • Fraud: Intentional deception resulting in injury to another.
  • General excise tax law: means chapter 237, as amended from time to time. See Hawaii Revised Statutes 238-1
  • 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.
  • 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
  • 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
  • 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.
  • 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 transfer tax: means the Hawaii estate tax or the Hawaii generation-skipping transfer tax. See Hawaii Revised Statutes 236E-2
  • Intangible property: Property that has no intrinsic value, but is merely the evidence of value such as stock certificates, bonds, and promissory notes.
  • 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
  • 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
  • leasing: includes all forms of lease, regardless of whether the lease is an operating lease or financing lease. See Hawaii Revised Statutes 238-1
  • Legatee: A beneficiary of a decedent
  • Lien: A claim against real or personal property in satisfaction of a debt.
  • Litigation: A case, controversy, or lawsuit. Participants (plaintiffs and defendants) in lawsuits are called litigants.
  • 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
  • Mortgage: The written agreement pledging property to a creditor as collateral for a loan.
  • 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: A promise to tell the truth.
  • oath: includes a solemn affirmation. See Hawaii Revised Statutes 1-21
  • 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
  • Overhead: means continuous or general costs occurring in the normal course of a business, including but not limited to costs for labor, rent, taxes, royalties, interest, discounts paid, insurance, lighting, heating, cooling, accounting, legal fees, equipment and facilities, telephone systems, depreciation, and amortization. See Hawaii Revised Statutes 238-1
  • Oversight: Committee review of the activities of a Federal agency or program.
  • 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 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
  • Person: means an individual, group, partnership, firm, association, corporation, trust, governmental agency, governmental official, administrative body, or tribunal or any form of business or legal entity. See Hawaii Revised Statutes 46-122
  • 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
  • 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:
  • 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
  • Price: means the total amount for which property, services, or contracting are purchased, valued in money, whether paid in money or otherwise, and wheresoever paid; provided that cash discounts allowed and taken on sales shall not be included. See Hawaii Revised Statutes 238-1
  • Probable cause: A reasonable ground for belief that the offender violated a specific law.
  • Probate: Proving a will
  • Probation: A sentencing alternative to imprisonment in which the court releases convicted defendants under supervision as long as certain conditions are observed.
  • 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
  • Property: means tangible personal property, intangible property, and prepaid telephone calling services but does not include:

    (1) Newspapers or other periodical publications purchased on the subscription plan, issued at stated intervals as frequently as four times a year, and of the class admitted to the United States mails as second class matter under the laws and regulations governing the postal service on January 1, 1965;

    (2) Securities as defined in title 15 United States Code § 78c or similar laws of jurisdictions outside the United States;

    (3) Commodities for future delivery and other agreements, options, and rights as defined in title 7 United States Code § 2 that are permitted to be traded on a board of trade designated by the Commodities Futures Trading Commission under the Commodity Exchange Act;

    (4) Evidence of indebtedness;

    (5) Interest in land; or

    (6) Dividends as defined by chapter 235. See Hawaii Revised Statutes 238-1

  • Prosecute: To charge someone with a crime. A prosecutor tries a criminal case on behalf of the government.
  • Public law: A public bill or joint resolution that has passed both chambers and been enacted into law. Public laws have general applicability nationwide.
  • Purchaser: means any person purchasing property, services, or contracting and "importer" means any person importing property, services, or contracting, regardless if at the time of importation, the property, services, or contracting is owned by the importer, purchased from an unlicensed seller, or however acquired; provided that the terms "purchaser" and "importer" shall not include the State, its political subdivisions, or wholly owned agencies or instrumentalities of the State or a political subdivision; or the United States, its wholly owned agencies or instrumentalities, or any person immune from the tax imposed by this chapter under the Constitution and laws of the United States but the terms shall include national banks. See Hawaii Revised Statutes 238-1
  • Qualified heir: means a qualified heir as defined in section 2032A(e)(1) of the Internal Revenue Code. See Hawaii Revised Statutes 236E-2
  • 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.
  • 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
  • Release: means a document issued by the department that certifies that all taxes have been paid or the estate is released from all taxes due under this chapter. See Hawaii Revised Statutes 236E-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).
  • Representation: refers to any or all of the following:

    (1) A seller being present in the State;

    (2) A seller having in the State a salesperson, commission agent, manufacturer's representative, broker, or other person who is authorized or employed by the seller to assist the seller in selling property, services, or contracting for use or consumption in the State, by procuring orders for the sales, making collections or deliveries, or otherwise; and

    (3) A seller having in the State a person upon whom process directed to the seller from the courts of the State may be served, including the director of commerce and consumer affairs and the deputy director in the cases provided in § 414-64. See Hawaii Revised Statutes 238-1

  • 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
  • Revocable trust: A trust agreement that can be canceled, rescinded, revoked, or repealed by the grantor (person who establishes the trust).
  • sale: means any transfer, exchange, or barter, conditional or otherwise, in any manner or by any means, wheresoever consummated, of property, services, or contracting for a consideration. See Hawaii Revised Statutes 238-1
  • Seller: means any person engaged in the business of selling property, services, or contracting, wheresoever engaged, but does not include the United States or its wholly owned agencies or instrumentalities other than national banks, the State or a political subdivision thereof, or wholly owned agencies or instrumentalities of the State or a political subdivision. See Hawaii Revised Statutes 238-1
  • Sending district: means one or more designated districts or areas of land in which development rights may be designated for use in one or more receiving districts. See Hawaii Revised Statutes 46-162
  • 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
  • Service business or calling: includes all activities engaged in for other persons for a consideration that involve the rendering of a service as distinguished from the sale of property or the production and sale of property. See Hawaii Revised Statutes 238-1
  • 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 judge advocate: means the commissioned officer responsible for supervising the administration of military justice in the state military forces. 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
  • Statute: A law passed by a legislature.
  • Statute of limitations: A law that sets the time within which parties must take action to enforce their rights.
  • Subpoena: A command to a witness to appear and give testimony.
  • Summons: Another word for subpoena used by the criminal justice system.
  • 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

  • Testify: Answer questions in court.
  • Testimony: Evidence presented orally by witnesses during trials or before grand juries.
  • 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.
  • university: refers to the University of Hawaii, unless otherwise required by the context. See Hawaii Revised Statutes 304A-101
  • Unlicensed seller: means any seller who, with respect to the particular sale, is not subject to the tax imposed by chapter 237, whether or not the seller holds a license under that chapter, but does not include any seller with respect to any sale which is expressly exempted from the tax imposed by chapter 237. See Hawaii Revised Statutes 238-1
  • Value: means fair and reasonable cash value at the time of accrual of the tax. See Hawaii Revised Statutes 238-1
  • Voting system: means the use of paper ballots, electronic transmission, voting machines, elections by mail pursuant to part VIIA, absentee voting pursuant to chapter 15, or any system by which votes are cast and counted. See Hawaii Revised Statutes 11-1
  • Writ: A formal written command, issued from the court, requiring the performance of a specific act.