§ 23-71 Review of certain exemptions, exclusions, and credits under the general excise and use taxes, public service company tax, and insurance premium tax
§ 23-72 Review for 2019 and every tenth year thereafter
§ 23-73 Review for 2020 and every tenth year thereafter
§ 23-74 Review for 2021 and every tenth year thereafter
§ 23-75 Review for 2022 and every tenth year thereafter
§ 23-76 Review for 2023 and every tenth year thereafter
§ 23-77 Review for 2024 and every tenth year thereafter
§ 23-78 Review for 2025 and every tenth year thereafter
§ 23-79 Review for 2026 and every tenth year thereafter
§ 23-80 Review for 2027 and every tenth year thereafter
§ 23-81 Review for 2028 and every tenth year thereafter

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Terms Used In Hawaii Revised Statutes > Chapter 23 > Part VI - Review of Tax Exemptions, Exclusions, and Credits

  • 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.
  • 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.
  • 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.
  • 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
  • Board: means the board of water supply of each county;

    "Council" means the council of each county;

    "County" means a county or city and county of the State;

    "County attorney" means the legal advisor of a county;

    "County auditor" means the auditor or finance officer of a county performing the audit function;

    "County treasurer" means the county official maintaining its treasury;

    "Mayor" means the executive officer of a county. See Hawaii Revised Statutes 54-11

  • Chambers: A judge's office.
  • Child: means a person under eighteen years of age. See Hawaii Revised Statutes 28-181
  • Commercial sexual exploitation of children: means any sexual activity involving a child for the exchange or promise of anything of value by any person. See Hawaii Revised Statutes 28-181
  • Committee: means the access Hawaii committee. See Hawaii Revised Statutes 27G-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.
  • 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
  • Damages: Money paid by defendants to successful plaintiffs in civil cases to compensate the plaintiffs for their injuries.
  • Escrow: Money given to a third party to be held for payment until certain conditions are met.
  • 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.
  • Fee simple: Absolute title to property with no limitations or restrictions regarding the person who may inherit it.
  • 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
  • Government agency: means any government agency that stores, gathers, or generates public information, including all branches of government, all executive departments, boards, and commissions of the State or counties, and all public corporations created by the legislature. See Hawaii Revised Statutes 27G-1
  • Human trafficking: includes "severe forms of trafficking in persons" as defined in title 22 United States Code § 7102(11), and "sex trafficking" as defined in title 22 United States Code § 7102(12) and as described in section 712-1202. See Hawaii Revised Statutes 28-181
  • Impeachment: (1) The process of calling something into question, as in "impeaching the testimony of a witness." (2) The constitutional process whereby the House of Representatives may "impeach" (accuse of misconduct) high officers of the federal government for trial in the Senate.
  • Injunction: An order of the court prohibiting (or compelling) the performance of a specific act to prevent irreparable damage or injury.
  • Internet: means the global information system that is logically linked together by a globally unique address space based on the internet protocol (IP), or its subsequent extension; and that is able to support communications using the transmission control protocol/internet protocol (TCP/IP) suite, or its subsequent extension, or other IP-compatible protocols; and that provides, uses, or makes accessible, either publicly or privately, information to users. See Hawaii Revised Statutes 27G-1
  • Internet portal: means the centralized electronic information system by which public information is provided via dial-in modem or continuous link to the public through subscriptions. See Hawaii Revised Statutes 27G-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
  • 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.
  • 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.
  • Mortgagee: The person to whom property is mortgaged and who has loaned the money.
  • 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.
  • Oversight: Committee review of the activities of a Federal agency or program.
  • Personal property: All property that is not real property.
  • Portal manager: means the entity or person engaged to manage and operate the internet portal on behalf of the State. See Hawaii Revised Statutes 27G-1
  • Prosecute: To charge someone with a crime. A prosecutor tries a criminal case on behalf of the government.
  • Quorum: The number of legislators that must be present to do business.
  • Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
  • Restitution: The court-ordered payment of money by the defendant to the victim for damages caused by the criminal action.
  • Service of process: The service of writs or summonses to the appropriate party.
  • Statute: A law passed by a legislature.
  • Subpoena: A command to a witness to appear and give testimony.
  • Testify: Answer questions in court.
  • Testimony: Evidence presented orally by witnesses during trials or before grand juries.
  • Value added electronic services: means services, including but not limited to:

    (1) Providing periodic, continual, and ongoing access to information maintained by a government agency without requiring separate requests for information as it is created;

    (2) Compiling data or performing other research services;

    (3) Permitting the electronic filing of reports, renewals, or application; or

    (4) Enabling the transaction of business over the internet portal. See Hawaii Revised Statutes 27G-1

  • Writ: A formal written command, issued from the court, requiring the performance of a specific act.