Hawaii Revised Statutes 231-2 – Taxation districts

For the purpose of taxation, the State is divided into the following four districts:

(1) The city and county of Honolulu, to be called the first district;

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county: includes the city and county of Honolulu. See Hawaii Revised Statutes 1-22

(2) The counties of Maui and Kalawao, to be called the second district;

(3) The county of Hawaii, to be called the third district; and

(4) The county of Kauai, to be called the fourth district.

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