§ 231-1 Definitions
§ 231-1.5 Confidentiality privileges relating to taxpayer communications
§ 231-1.6 Personnel security program; criminal history record checks
§ 231-2 Taxation districts
§ 231-3 Department, general duties and powers
§ 231-3.1 Consideration paid not indicative of fair market value
§ 231-3.3 Auditor access to tax records or other information for reviews of exemptions, exclusions, credits, and deductions
§ 231-3.4 Publication of reports
§ 231-3.5 Suspension of running of the period of limitation during bankruptcy proceedings
§ 231-3.6 Streamlined sales and use tax agreement compliance
§ 231-4 Assessing officers eligible to appointment as collecting officers and vice versa
§ 231-4.3 Investigators; appointment and powers
§ 231-4.5 Administrative rules officer; specialists; appointment and duties
§ 231-5 Deceased officers, duties of personal representatives, etc
§ 231-6 Oath, power to administer
§ 231-7 Audits, investigations, hearings, and subpoenas
§ 231-7.5 Expedited appeals and dispute resolution program
§ 231-8 Timely mailing treated as timely filing and paying
§ 231-8.5 Electronic filing of tax returns
§ 231-9 Tax collection; general duties, powers of director; dollar rounding
§ 231-9.2 Offers in compromise
§ 231-9.3 Tax collection; mainland contractors working on federal construction projects
§ 231-9.4 Credit or debit card remittances
§ 231-9.5 Assessment of additional taxes of corporations or partnerships
§ 231-9.6 Fiduciaries, liability
§ 231-9.7 Informalities not to invalidate assessments, mistakes in names or notices, etc
§ 231-9.8 Tax bills
§ 231-9.9 Filing and payment of taxes by electronic funds transfer
§ 231-10 Department; keep offices where
§ 231-10.5 Closing audit letters
§ 231-10.6 Rules or administrative guidance
§ 231-10.7 Temporary rulemaking authority for regulation of tax matters
§ 231-10.8 Tax clearance fees

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Terms Used In Hawaii Revised Statutes > Chapter 231 > GENERAL PROVISIONS

  • Accidental harm: means bodily injury, death, sickness, or disease caused by a motor vehicle accident to a person. See Hawaii Revised Statutes 431:10C-103
  • 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.
  • 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.
  • Arrest: Taking physical custody of a person by lawful authority.
  • Assessment: means an ongoing process through which a substance abuse professional collaborates with a client and other persons to gather and interpret information necessary for planning treatment and evaluating the client's progress. See Hawaii Revised Statutes 353G-2
  • Assessment program: refers to a not-for-profit corporation, government agency, or other entity accredited by the department of health to provide substance abuse services, or to a substance abuse professional certified pursuant to section 321-193. See Hawaii Revised Statutes 353G-2
  • 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.
  • 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
  • Center: means an offender family service center. See Hawaii Revised Statutes 353D-2
  • 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.
  • 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.
  • 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.
  • Defendant: In a civil suit, the person complained against; in a criminal case, the person accused of the crime.
  • Department: means that department of the State that has jurisdiction over the administration of the correctional facilities. See Hawaii Revised Statutes 353D-2
  • Department: means the department of law enforcement. See Hawaii Revised Statutes 353C-1
  • Dependent: A person dependent for support upon another.
  • Director: means the director of law enforcement. See Hawaii Revised Statutes 353C-1
  • Drug or alcohol dependent: means in a state of physical or psychological dependence, or both, arising from the use of a controlled substance or alcohol on a continuous basis that is characterized by behavioral and other responses, including but not limited to a strong compulsion to take the controlled substance or alcohol on a recurring basis, regardless of consequence, in order to experience its psychotropic effects or to avoid the discomfort of its absence. See Hawaii Revised Statutes 353G-2
  • drug test: means a test conducted in a medically safe and appropriate manner to determine the presence or absence of alcohol or controlled substance metabolites, or to determine the recent or historical use of alcohol or a controlled substance by the subject of the test. See Hawaii Revised Statutes 353G-2
  • Electronic funds transfer: The transfer of money between accounts by consumer electronic systems-such as automated teller machines (ATMs) and electronic payment of bills-rather than by check or cash. (Wire transfers, checks, drafts, and paper instruments do not fall into this category.) Source: OCC
  • 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.
  • Fair market value: The price at which an asset would change hands in a transaction between a willing, informed buyer and a willing, informed seller.
  • Fiduciary: A trustee, executor, or administrator.
  • 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.
  • 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.
  • Garnishment: Generally, garnishment is a court proceeding in which a creditor asks a court to order a third party who owes money to the debtor or otherwise holds assets belonging to the debtor to turn over to the creditor any of the debtor
  • 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.
  • Injury: means accidental harm not resulting in death. See Hawaii Revised Statutes 431:10C-103
  • Insured: means :

    (1) The person identified by name as insured in a motor vehicle insurance policy complying with § 431:10C-301; and

    (2) A person residing in the same household with a named insured, specifically:

    (A) A spouse or reciprocal beneficiary or other relative of a named insured; and

    (B) A minor in the custody of a named insured or of a relative residing in the same household with a named insured. See Hawaii Revised Statutes 431:10C-103

  • Insured motor vehicle: means a motor vehicle:

    (1) Which is insured under a motor vehicle insurance policy; or

    (2) The owner of which is a self-insurer with respect to such vehicle. See Hawaii Revised Statutes 431:10C-103

  • Insurer: means every person holding a valid certificate of authority to engage in the business of making contracts of motor vehicle insurance in this State. See Hawaii Revised Statutes 431:10C-103
  • 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.
  • Litigation: A case, controversy, or lawsuit. Participants (plaintiffs and defendants) in lawsuits are called litigants.
  • Motor vehicle: means any vehicle of a type required to be registered under chapter 286, including a trailer attached to such a vehicle, but not including motorcycles and motor scooters. See Hawaii Revised Statutes 431:10C-103
  • Motor vehicle accident: means an accident arising out of the operation, maintenance, or use of a motor vehicle, including an object drawn or propelled by a motor vehicle. See Hawaii Revised Statutes 431:10C-103
  • Motor vehicle insurance policy: means an insurance policy that meets the requirements of § 431:10C-301. See Hawaii Revised Statutes 431:10C-103
  • 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.
  • Oversight: Committee review of the activities of a Federal agency or program.
  • Owner: means a person who holds the legal title to a motor vehicle; except that in the case of a motor vehicle which is the subject of a security agreement or lease with a term of not less than one year with the debtor or lessee having the right to possession, such term means the debtor or lessee. See Hawaii Revised Statutes 431:10C-103
  • 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 , when appropriate to the context, not only individuals, but corporations, firms, associations, and societies. See Hawaii Revised Statutes 431:10C-103
  • Probation: A sentencing alternative to imprisonment in which the court releases convicted defendants under supervision as long as certain conditions are observed.
  • Program: means the offender family service center program. See Hawaii Revised Statutes 353D-2
  • program: is synonymous with facility, agency, unit, and organization. See Hawaii Revised Statutes 353G-2
  • Regulation: means any rule and regulation promulgated by the commissioner pursuant to chapter 91. See Hawaii Revised Statutes 431:10C-103
  • 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.
  • 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.
  • sickness insurance: shall include an accident-only; specified disease; hospital indemnity; long-term care; disability; dental; vision; medicare supplement; short-term, limited-duration health insurance; or other limited benefit health insurance contract regardless of the manner in which benefits are paid; provided that if any of the requirements in the foregoing sections as applied to long-term care insurance conflict with article 10H, the provisions of article 10H shall govern and control. See Hawaii Revised Statutes 431:10A-607
  • Subpoena: A command to a witness to appear and give testimony.
  • Temporary restraining order: Prohibits a person from an action that is likely to cause irreparable harm. This differs from an injunction in that it may be granted immediately, without notice to the opposing party, and without a hearing. It is intended to last only until a hearing can be held.
  • Testify: Answer questions in court.
  • Testimony: Evidence presented orally by witnesses during trials or before grand juries.
  • Tort: A civil wrong or breach of a duty to another person, as outlined by law. A very common tort is negligent operation of a motor vehicle that results in property damage and personal injury in an automobile accident.
  • treatment program: means a program concerned with education, prevention, or treatment directed toward achieving the prevention of substance abuse, or the social, mental, and physical restoration of substance abusers. See Hawaii Revised Statutes 353G-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.
  • U-drive rental business: means the business of renting or leasing to a customer a motor vehicle for a period of six months or less notwithstanding the terms of the rental or lease if in fact the motor vehicle is rented or leased for a period of six months or less. See Hawaii Revised Statutes 431:10C-103
  • Verdict: The decision of a petit jury or a judge.
  • Without regard to fault: means irrespective of fault as a cause of accidental harm, and without application of the principle of liability based on negligence. See Hawaii Revised Statutes 431:10C-103