Terms Used In Hawaii Revised Statutes > Chapter 235 - Income Tax Law

• Accidental harm: means bodily injury, death, sickness, or disease caused by a motorcycle or motor scooter accident to a person. See Hawaii Revised Statutes 431:10G-101
• 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
• Actual earnings from employment: means the total compensation, including reported amount of tips for labor or services rendered by an employee, whether the amount is determined on a time, task, piece, commission, or other basis of calculation, but shall not include the reasonable cost to an employer of furnishing an employee with fringe benefits or board, lodging, or other facilities and non-cash gratuities of any kind. See Hawaii Revised Statutes 373-1
• Additional benefits: means benefits payable to exhaustees by reason of conditions of high unemployment or by reason of other special factors under the provisions of any state law, including but not limited to chapter 385. See Hawaii Revised Statutes 383-168
• Additional unemployment benefits: means the unemployment compensation benefits payable under this chapter. See Hawaii Revised Statutes 385-2
• 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.
• Allegation: something that someone says happened.
• Alternative base period: means the four completed calendar quarters immediately preceding the first day of an individual's benefit year. See Hawaii Revised Statutes 383-1
• 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.
• American vessel: means any vessel documented or numbered under the laws of the United States; and includes any vessel which is neither documented or numbered under the laws of the United States nor documented under the laws of any foreign country, if its crew is employed solely by one or more citizens or residents of the United States or corporations organized under the laws of the United States or of any state. See Hawaii Revised Statutes 383-1
• Ancillary administration: Probate administration of property (usually real property) owned in a State other than the one in which the decedent had his (her) principal residence at the time of death.
• Annuity: A periodic (usually annual) payment of a fixed sum of money for either the life of the recipient or for a fixed number of years. A series of payments under a contract from an insurance company, a trust company, or an individual. Annuity payments are made at regular intervals over a period of more than one full year.
• 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.
• Appellate board: means the labor and industrial relations appeals board. See Hawaii Revised Statutes 386-1
• Applicant: means any person who uses the services of an employment agency to secure employment for that person. See Hawaii Revised Statutes 373-1
• Applicant: means :

  (1) In the case of an individual long-term care insurance policy, the person who seeks to contract for benefits; and

  (2) In the case of a group long-term care insurance policy, the proposed certificate holder. See Hawaii Revised Statutes 431:10H-104

• Apprentice: means a worker at least sixteen years of age, except where a higher minimum age standard is otherwise fixed by law, who is employed to learn an apprenticeable occupation in accordance with the standards of apprenticeship established by this chapter. See Hawaii Revised Statutes 372-2
• Apprenticeship agreement: is a written agreement between an apprentice and either the apprentice's program sponsors or an apprenticeship committee acting as agent for the program sponsors. See Hawaii Revised Statutes 372-2
• 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: Taking physical custody of a person by lawful authority.
• Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
• Attached to a regular employer: means :

  (1) The employee is being offered work each week by the employee's regular employer; or

  (2) If no work is being offered:

  (A) The employer is maintaining the individual on the payroll by paying for a medical insurance plan or by maintaining the employee's sick leave or vacation credits; or

  (B) There is a definite return to work date with the same employer. See Hawaii Revised Statutes 383-1

• Attachment: A procedure by which a person's property is seized to pay judgments levied by the court.
• Attending physician: means a physician who is primarily responsible for the treatment of a work injury. See Hawaii Revised Statutes 386-1
• Bailiff: a court officer who enforces the rules of behavior in courtrooms.
• Bankruptcy: Refers to statutes and judicial proceedings involving persons or businesses that cannot pay their debts and seek the assistance of the court in getting a fresh start. Under the protection of the bankruptcy court, debtors may discharge their debts, perhaps by paying a portion of each debt. Bankruptcy judges preside over these proceedings.
• 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}
• Benefit year: refers to "benefit year" as that term is defined in section 383-1. See Hawaii Revised Statutes 385-2
• Benefit year: means a period of fifty-two consecutive weeks beginning with the first day of the week in which an individual files a new valid claim for benefits; except that the benefit year shall be fifty-three weeks if the filing of a new valid claim would result in overlapping any quarter of the base year of a previously filed new claim. See Hawaii Revised Statutes 383-1
• Benefits: means the money payments payable to an individual, as provided in this chapter, with respect to the individual's unemployment. See Hawaii Revised Statutes 383-1
• Board: means the board of land and natural resources. See Hawaii Revised Statutes 6D-1
• Board: means the Hawaii labor relations board, provided for by sections 26-20, 89-5, and 377-2. See Hawaii Revised Statutes 377-1
• Board: means the fund's board of directors. See Hawaii Revised Statutes 386A-1
• Business income: means income arising from transactions and activity in the regular course of the taxpayer's trade or business and includes income from tangible and intangible property if the acquisition, management, and disposition of the property constitute integral parts of the taxpayer's regular trade or business operations. See Hawaii Revised Statutes 235-21
• C corporation: means a corporation which is not an S corporation. See Hawaii Revised Statutes 235-121
• Calendar quarter: means the period of three consecutive calendar months ending on March 31, June 30, September 30, or December 31, or the equivalent thereof, as the department may by rule prescribe. See Hawaii Revised Statutes 383-1
• 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
• Certificate: means , for the purposes of this article, any certificate issued under a group long-term care insurance policy, which policy has been delivered or issued for delivery in this State. See Hawaii Revised Statutes 431:10H-104
• Certified shorthand reporter: means a shorthand reporter certified by the Hawaii supreme court through the Hawaii board of certified shorthand reporters. See Hawaii Revised Statutes 606-13.5
• Charge to the jury: The judge's instructions to the jury concerning the law that applies to the facts of the case on trial.
• Claimant: means an individual:

  (1) Who has an unexpired benefit year and has exhausted normal benefits;

  (2) Whose benefit year expired, or whose normal benefits were exhausted, within a period of twenty-six consecutive weeks immediately preceding the week in which the proclamation provided for in section 385-1 became effective;

  (3) Who was employed during the week in which the governor's proclamation pursuant to section 385-1 became effective, but who became unemployed and whose total earned wages are insufficient for normal benefits; or

  (4) Whose unemployment was proximately caused by the disaster identified by the governor in the proclamation provided for in section 385-1 and was self-employed during the week in which the disaster occurred. See Hawaii Revised Statutes 385-2

• Clerk of court: An officer appointed by the court to work with the chief judge in overseeing the court's administration, especially to assist in managing the flow of cases through the court and to maintain court records.
• Client company: means any person that enters into a professional employer agreement with a professional employer organization and has covered employees. See Hawaii Revised Statutes 373L-1
• Collective bargaining unit: means all of the employees of one employer (employed within the State), except that where the board has determined and certified that such employees engaged in a single craft, division, department, or plant as provided in section 377-5(b) constitute a separate bargaining unit they shall be so considered. See Hawaii Revised Statutes 377-1
• 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
• Commercial domicile: means the principal place from which the trade or business of the taxpayer is directed or managed. See Hawaii Revised Statutes 235-21
• 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
• 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.
• Compensation: means all benefits accorded by this chapter to an employee or the employee's dependents on account of a work injury as defined in this section; it includes medical and rehabilitation benefits, income and indemnity benefits in cases of disability or death, and the allowance for funeral and burial expenses. See Hawaii Revised Statutes 386-1
• Compensation: means wages, salaries, commissions, and any other form of remuneration paid to employees for personal services. See Hawaii Revised Statutes 235-21
• 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.
• Construction design professional: means any person who is a professional engineer, architect, or land surveyor who is registered under chapter 464 to practice that profession in the State. See Hawaii Revised Statutes 386-1
• Continuance: Putting off of a hearing ot trial until a later time.
• Contract: A legal written agreement that becomes binding when signed.
• Contract: means an annuity contract; provided that the term "contract" shall not include an annuity used to fund an employment-based retirement plan or program where:

  (1) The insurer does not perform the record keeping services; or

  (2) The insurer is not committed by terms of the annuity contract to pay death benefits to the beneficiaries of specific plan participants. See Hawaii Revised Statutes 431:10D-653

• Contributions: means the money payments required by this chapter to be made into the state unemployment compensation fund by any employing unit on account of having individuals in its employ. See Hawaii Revised Statutes 383-1
• 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.
• Counterclaim: A claim that a defendant makes against a plaintiff.
• county: includes the city and county of Honolulu. See Hawaii Revised Statutes 1-22
• Court reporter: A person who makes a word-for-word record of what is said in court and produces a transcript of the proceedings upon request.
• Covered employee: means an individual who performs services for a client company pursuant to a professional employer agreement. See Hawaii Revised Statutes 373L-1
• Credit report: A detailed report of an individual's credit history prepared by a credit bureau and used by a lender in determining a loan applicant's creditworthiness. ^{Source: OCC}
• crew leader: means an individual who:
  (A) Furnishes individuals to perform service in agricultural labor for any other person;
  (B) Pays (either on the crew leader's own behalf or on behalf of the other person) the individuals so furnished by the crew leader for the service in agricultural labor performed by them; and
  (C) Has not entered into a written agreement with the other person under which the individual is designated as an employee of the other person. See Hawaii Revised Statutes 383-2
• Damages: Money paid by defendants to successful plaintiffs in civil cases to compensate the plaintiffs for their injuries.
• Death master file: means the United States Social Security Administration's death master file or any other database or service that is at least as comprehensive as the United States Social Security Administration's death master file for determining that a person has reportedly died. See Hawaii Revised Statutes 431:10D-653
• Death master file match: means a search of the death master file that results in a match of the social security number or the name and date of birth of an insured, annuity owner, or retained asset account holder. See Hawaii Revised Statutes 431:10D-653
• Decedent: A deceased person.
• Deed: The legal instrument used to transfer title in real property from one person to another.
• Defendant: In a civil suit, the person complained against; in a criminal case, the person accused of the crime.
• Defendant: means a person (including a corporation, association, partnership, firm, or governmental entity) against whom litigation is brought or maintained, or sought to be brought or maintained. See Hawaii Revised Statutes 634J-1
• Department: means the department of labor and industrial relations. See Hawaii Revised Statutes 372-2
• Department: means the department of labor and industrial relations. See Hawaii Revised Statutes 373L-1
• Department: means the department of labor and industrial relations. See Hawaii Revised Statutes 383-1
• Department: means the department of labor and industrial relations. See Hawaii Revised Statutes 386-1
• Department: means the department of labor and industrial relations. See Hawaii Revised Statutes 378-26
• Department: means the department of labor and industrial relations. See Hawaii Revised Statutes 378-31
• 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.
• Determinable elements: means elements that are derived from processes or methods that are guaranteed at issue and not subject to company discretion but where the values or amounts cannot be determined until some point after issue. See Hawaii Revised Statutes 431:10D-601
• Director: means the director of labor and industrial relations. See Hawaii Revised Statutes 372-2
• Director: means the director of commerce and consumer affairs. See Hawaii Revised Statutes 373-1
• Director: means the director of labor and industrial relations. See Hawaii Revised Statutes 373L-1
• Director: means the director of labor and industrial relations. See Hawaii Revised Statutes 381-1
• Director: means the director of labor and industrial relations of the State. See Hawaii Revised Statutes 385-2
• Director: means the director of labor and industrial relations of the State. See Hawaii Revised Statutes 383-1
• Director: means the director of labor and industrial relations. See Hawaii Revised Statutes 386-1
• Director: means the director of labor and industrial relations. See Hawaii Revised Statutes 378-26
• Director: means the director of labor and industrial relations. See Hawaii Revised Statutes 378-31
• Disability: means loss or impairment of a physical or mental function. See Hawaii Revised Statutes 386-1
• Disciplinary action: means personnel action by an employer in the form of punishment against an employee for infraction of employer or contract rules, in the form of a reprimand, suspension, or discharge. See Hawaii Revised Statutes 386-1
• Disclosure document: means a document provided by an insurer to applicants or prospective applicants for an annuity contract that explains the terms of the contract and contains the information required in section 431:10D-603(d). See Hawaii Revised Statutes 431:10D-601
• 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:
• Docket: A log containing brief entries of court proceedings.
• Donor: The person who makes a gift.
• Election: means a proceeding in which the employees in a collective bargaining unit cast a secret ballot for collective bargaining representatives or for any other purpose specified in this chapter and shall include elections conducted by the board, or, unless the context clearly indicates otherwise, by any tribunal having competent jurisdiction or whose jurisdiction was accepted by the parties. See Hawaii Revised Statutes 377-1
• Employee: includes any person, other than an independent contractor, working for another for hire in the State, and shall not be limited to the employees of a particular employer unless the context clearly indicates otherwise. See Hawaii Revised Statutes 377-1
• Employee: means any person, whether or not a member of a labor organization, in the employ of a public utility and whose duties pertain or relate to the public utility service in which the public utility is engaged. See Hawaii Revised Statutes 381-1
• Employee: means any person employed by an employer. See Hawaii Revised Statutes 382-1
• Employee: means any individual in the employment of another person. See Hawaii Revised Statutes 386-1
• Employee: means any individual in the employment of an employer. See Hawaii Revised Statutes 378-26
• Employee: includes any person suffered or permitted to work. See Hawaii Revised Statutes 378-31
• Employee: includes an individual employed by the State or a political subdivision of the State. See Hawaii Revised Statutes 378-91
• Employee: includes :

  (1) A prospective employee who has applied for or otherwise actively expressed interest in employment with an employer; and

  (2) An individual employed by the State or a political subdivision of the State. See Hawaii Revised Statutes 378-101

• Employer: means any individual, partnership, corporation, or association, employing or seeking to employ any person for hire. See Hawaii Revised Statutes 373-1
• Employer: means a person who engages the services of an employee, and includes any person acting on behalf of an employer, but shall not include the State or any political subdivision thereof, or any labor organization or anyone acting in behalf of such organization other than when it is acting as an employer in fact. See Hawaii Revised Statutes 377-1
• Employer: means any person who employs the services of employees in the stevedoring industry, but shall not include the State or any agency thereof. See Hawaii Revised Statutes 382-1
• Employer: means :

  (1) Any employing unit which for some portion of a day within the current calendar year has or had in employment one or more individuals; and

  (2) For the effective period of its election pursuant to section 383-77, any other employing unit which has elected to become subject to this chapter. See Hawaii Revised Statutes 383-1

• Employer: means any person having one or more persons in the person's employment. See Hawaii Revised Statutes 386-1
• Employer: includes any individual, partnership, association, corporation, business trust, legal representative, receiver, trustee, or successor of any of the same, or any organized group of persons, acting directly or indirectly in the interest of any employer in relation to an employee. See Hawaii Revised Statutes 378-26
• Employer: includes any individual, partnership, association, joint-stock company, trust, corporation, the personal representative of the estate of a deceased individual, or the receiver, trustee, or successor of any of the same, employing any persons, but shall not include the State or any political subdivision thereof or the United States. See Hawaii Revised Statutes 378-31
• Employer: includes an agent of an employer or of the State or a political subdivision thereof, but does not include the United States. See Hawaii Revised Statutes 378-91
• Employer: includes an agent of an employer or of the State or a political subdivision thereof but does not include the United States. See Hawaii Revised Statutes 378-101
• Employer-owned communication device: means a device allowing for electronic communications, such as a mobile phone or tablet, that is owned or whose cost is reimbursed by the employer. See Hawaii Revised Statutes 378-101
• Employing unit: means any individual or type of organization, including the State, any of its political subdivisions, any instrumentality of the State or its political subdivisions, any partnership, association, trust, estate, joint-stock company, insurance company, or corporation, whether domestic or foreign, or the receiver, trustee in bankruptcy, trustee, or successor of any of the foregoing, or the legal representative of a deceased person, which has or subsequent to January 1, 1937, had one or more individuals performing services for it within this State. See Hawaii Revised Statutes 383-1
• Employment: includes , but is not limited to, any service performed prior to January 1, 1978, which was employment as defined in this section prior to such date and, subject to the other provisions of this section, service performed after December 31, 1977, by an employee as defined in section 3306(i) and (o) of the federal Unemployment Tax Act, including service in interstate commerce. See Hawaii Revised Statutes 383-2
• Employment: means any service performed by an individual for another person under any contract of hire or apprenticeship, express or implied, oral or written, whether lawfully or unlawfully entered into. See Hawaii Revised Statutes 386-1
• Employment agency: means any individual, partnership, corporation, or association engaged in the business of providing employment information, procuring employment for applicants, or procuring employees for placement with employers upon request, for a fee or other valuable thing, exacted, charged, or received, but shall not include the United States or the State or instrumentalities thereof. See Hawaii Revised Statutes 373-1
• Employment office: means a free public employment office or branch thereof operated by the State or any other state as a part of a state-controlled system of public employment offices or by a federal agency charged with the administration of an unemployment compensation program or free public employment offices. See Hawaii Revised Statutes 383-1
• Enlisted member: means a person in an enlisted grade. See Hawaii Revised Statutes 124B-1
• Entitlement: A Federal program or provision of law that requires payments to any person or unit of government that meets the eligibility criteria established by law. Entitlements constitute a binding obligation on the part of the Federal Government, and eligible recipients have legal recourse if the obligation is not fulfilled. Social Security and veterans' compensation and pensions are examples of entitlement programs.
• 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}
• Escheat: Reversion of real or personal property to the state when 1) a person dies without leaving a will and has no heirs, or 2) when the property (such as a bank account) has been inactive for a certain period of time. ^{Source: OCC}
• 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.
• Exhaustee: means an individual who, with respect to any week of unemployment in the individual's eligibility period:
  (A) Has received, prior to such week, all of the regular benefits that were available to the individual under this chapter or any other state law (including dependents' allowances and benefits payable to federal civilian employees and ex-servicemen under 5 United States Code chapter 85) in the individual's current benefit year that includes such week; provided that for the purposes of this subparagraph, an individual shall be deemed to have received all of the regular benefits that were available to the individual although, as a result of a pending appeal with respect to wages and/or employment that were not considered in the original monetary determination in the individual's benefit year, the individual may subsequently be determined to be entitled to added regular benefits; or
  (B) The individual's benefit year having expired prior to such week has no, or has insufficient, wages and/or employment on the basis of which the individual could establish a new benefit year that would include such week; and
  (C)

  (i) Has no right to unemployment benefits or allowances, as the case may be, under the Railroad Unemployment Insurance Act, the Trade Expansion Act of 1962, the Automotive Products Trade Act of 1965, and such other federal laws as are specified in regulations issued by the United States Secretary of Labor; and

  (ii) Has not received and is not seeking unemployment benefits under the unemployment compensation law of the Virgin Islands or of Canada; but if the individual is seeking such benefits and the appropriate agency finally determines that the individual is not entitled to benefits under such law the individual is considered an exhaustee; provided that this provision shall not be applicable to benefits under the Virgin Islands law beginning on the day after the day on which the United States Secretary of Labor approves under section 3304(a) of the Internal Revenue Code of 1954 an unemployment compensation law submitted by the Virgin Islands for approval. See Hawaii Revised Statutes 383-168
• Extended benefit period: means a period which:
  (A) Begins with the third week after the first week for which there is a state "on" indicator; and
  (B) Ends with either of the following weeks, whichever occurs later:

  (i) The third week after the first week for which there is a state "off" indicator; or

  (ii) The thirteenth consecutive week of such period; provided that no extended benefit period may begin before the fourteenth week following the end of a prior extended benefit period which was in effect with respect to this State. See Hawaii Revised Statutes 383-168
• Extended benefits: means benefits (including benefits payable to federal civilian employees and to ex-servicemen pursuant to 5 United States Code chapter 85) payable to an individual under the provisions of this part for weeks of unemployment in the individual's eligibility period. See Hawaii Revised Statutes 383-168
• 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.
• Farming operation: includes but shall not be limited to:

  (1) Agricultural-based commercial operations as described in section [205-2(d)(15)];

  (2) Noises, odors, dust, and fumes emanating from a commercial agricultural or an aquacultural facility or pursuit;

  (3) Operation of machinery and irrigation pumps;

  (4) Ground and aerial seeding and spraying;

  (5) The application of chemical fertilizers, conditioners, insecticides, pesticides, and herbicides; and

  (6) The employment and use of labor. See Hawaii Revised Statutes 165-2

• federally tax-qualified long-term care insurance contract: means an individual or group insurance contract that meets the requirements of section 7702B (b) of the Internal Revenue Code of 1986, as amended, as follows:

  (1) The only insurance protection provided under the contract is coverage of qualified long-term care services. See Hawaii Revised Statutes 431:10H-104

• Fee simple: Absolute title to property with no limitations or restrictions regarding the person who may inherit it.
• 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.
• 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}
• Fraud: Intentional deception resulting in injury to another.
• full-time work: means a forty-hour workweek unless regarded otherwise according to the standard practice, custom, or agreement in a particular trade, occupation, or business. See Hawaii Revised Statutes 383-1
• Fund: means the additional unemployment compensation fund established by this chapter. See Hawaii Revised Statutes 385-2
• Fund: means the Hawaii state compensation mutual insurance fund. See Hawaii Revised Statutes 386A-1
• Fund: means the unemployment compensation fund established by this chapter. See Hawaii Revised Statutes 383-1
• 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
• Generic name: means a short title descriptive of the annuity contract being applied for or illustrated, such as "single premium deferred annuity". See Hawaii Revised Statutes 431:10D-601
• Gift: A voluntary transfer or conveyance of property without consideration, or for less than full and adequate consideration based on fair market value.
• Good cause: means a substantial reason amounting in law to be a legal excuse for failing to perform an act required by law considered under the circumstances of the individual case. See Hawaii Revised Statutes 386-1
• Governor: means the governor of the State. See Hawaii Revised Statutes 124B-1
• Grace period: The number of days you'll have to pay your bill for purchases in full without triggering a finance charge. ^{Source: Federal Reserve}
• 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
• Grand jury: agreement providing that a lender will delay exercising its rights (in the case of a mortgage,
• Grantor: The person who establishes a trust and places property into it.
• Group long-term care insurance: means a long-term care insurance policy which is delivered or issued for delivery in this State and issued to:

  (1) One or more employers or labor organizations, or a trust or to the trustees of a fund established by one or more employers or labor organizations, or a combination thereof, for employees or former employees or a combination thereof or for members or former members or a combination thereof, of the labor organizations; or

  (2) Any professional, trade, or occupational association for its members or former or retired members, or combination thereof, if the association:

  (A) Is composed of individuals all of whom are or were actively engaged in the same profession, trade, or occupation; and

  (B) Has been maintained in good faith for purposes other than obtaining insurance; or

  (3) An association or a trust or the trustees of a fund established, created, or maintained for the benefit of members of one or more associations. See Hawaii Revised Statutes 431:10H-104

• 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.
• Habeas corpus: A writ that is usually used to bring a prisoner before the court to determine the legality of his imprisonment. It may also be used to bring a person in custody before the court to give testimony, or to be prosecuted.
• Health care provider: means a person qualified by the director to render health care and service and who has a license for the practice of:

  (1) Medicine or osteopathy under chapter 453;

  (2) Dentistry under chapter 448;

  (3) Chiropractic under chapter 442;

  (4) Naturopathic medicine under chapter 455;

  (5) Optometry under chapter 459;

  (6) Podiatry under chapter 463E;

  (7) Psychology under chapter 465; and

  (8) Advanced practice registered nurse under chapter 457. See Hawaii Revised Statutes 386-1

• Hearsay: Statements by a witness who did not see or hear the incident in question but heard about it from someone else. Hearsay is usually not admissible as evidence in court.
• In forma pauperis: In the manner of a pauper. Permission given to a person to sue without payment of court fees on claim of indigence or poverty.
• In propria persona: means on the person's own behalf acting as plaintiff. See Hawaii Revised Statutes 634J-1
• Indictment: The formal charge issued by a grand jury stating that there is enough evidence that the defendant committed the crime to justify having a trial; it is used primarily for felonies.
• Injunction: An order of the court prohibiting (or compelling) the performance of a specific act to prevent irreparable damage or injury.
• Injury: means accidental harm not resulting in death. See Hawaii Revised Statutes 431:10G-101
• inquiry: means a telephone call or other communication made to an insurer regarding the terms, conditions, or coverage afforded under an insurance policy that does not result in a claim, including questions concerning whether a policy will cover a loss or the process for filing a claim. See Hawaii Revised Statutes 431:10E-123
• Insured work: means employment for employers. See Hawaii Revised Statutes 383-1
• Intangible property: Property that has no intrinsic value, but is merely the evidence of value such as stock certificates, bonds, and promissory notes.
• Inter vivos: Transfer of property from one living person to another living person.
• 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: means subtitle A, chapter 1, of the federal Internal Revenue Code of 1986, as amended as of December 31, 2022, as it applies to the determination of gross income, adjusted gross income, ordinary income and loss, and taxable income, except those provisions of the Internal Revenue Code which, pursuant to this chapter, do not apply or are otherwise limited in application. See Hawaii Revised Statutes 235-2.3
• Internal Revenue Code: has the meaning set forth in section 235-2. See Hawaii Revised Statutes 235-121
• Interrogatories: Written questions asked by one party of an opposing party, who must answer them in writing under oath; a discovery device in a lawsuit.
• 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.
• Labor dispute: includes any controversy concerning terms, tenure or conditions of employment, or concerning the association or representation of persons in negotiating, fixing, maintaining, changing, or seeking to arrange terms or conditions of employment, regardless of whether the disputants stand in the proximate relation of employer and employee. See Hawaii Revised Statutes 377-1
• labor dispute: includes any controversy concerning terms or conditions of employment, or concerning the association or representation of persons in negotiating, fixing, maintaining, changing, or seeking to arrange terms or conditions of employment, regardless of whether or not the disputants stand in the proximate relation of employer and employee. See Hawaii Revised Statutes 380-13
• Labor organization: means any organization of employees which exists for the purpose, in whole or in part, of collective bargaining or of dealing with employers concerning wages, hours, and other terms and conditions of employment. See Hawaii Revised Statutes 382-1
• lava zone: means a volcanic hazard zone identified by the United States Geological Survey on the island of Hawaii. See Hawaii Revised Statutes 431:10E-141
• 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.
• Lie detector test: means a test to detect deception or to verify the truth of statements through the use of any psychophysiological measuring device, such as, but not limited to, polygraph tests and voice stress analyzers. See Hawaii Revised Statutes 378-26
• 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.
• Litigation: means any civil action or proceeding, commenced, maintained, or pending in any state or federal court of record. See Hawaii Revised Statutes 634J-1
• Lockout: means the refusal of a public utility to furnish work to employees as a result of a labor dispute. See Hawaii Revised Statutes 381-1
• Lockout: means the refusal of an employer to furnish work to employees as the result of a labor dispute between the employer and its employees. See Hawaii Revised Statutes 382-1
• Long-term care insurance: means any insurance policy or rider advertised, marketed, offered, or designed to provide coverage for not less than twelve consecutive months for each covered person on an expense incurred, indemnity, prepaid, or other basis, for one or more necessary or medically necessary diagnostic, preventive, therapeutic, rehabilitative, maintenance, or personal care services, provided in a setting other than an acute care unit of a hospital. See Hawaii Revised Statutes 431:10H-104
• 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
• Mobile application: means a type of application software designed to run on a mobile electronic device, such as a smartphone or tablet computer. See Hawaii Revised Statutes 378-101
• 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.
• Mortgagor: The person who pledges property to a creditor as collateral for a loan and who receives the money.
• Motor scooter: has the meaning prescribed by § 286-2. See Hawaii Revised Statutes 431:10G-101
• Motorcycle: has the meaning prescribed by § 286-2. See Hawaii Revised Statutes 431:10G-101
• NAIC: means the National Association of Insurance Commissioners. See Hawaii Revised Statutes 431:10H-104
• National Credit Union Administration: The federal regulatory agency that charters and supervises federal credit unions. (NCUA also administers the National Credit Union Share Insurance Fund, which insures the deposits of federal credit unions.) ^{Source: OCC}
• Non-guaranteed elements: means :

  (1) Premiums;

  (2) Credited interest rates, including any bonus;

  (3) Benefits;

  (4) Values;

  (5) Non-interest-based credits;

  (6) Charges; or

  (7) Elements of formulas used to determine any of the above, which are subject to company discretion and are not guaranteed at issue. See Hawaii Revised Statutes 431:10D-601

• Nonbusiness income: means all income other than business income. See Hawaii Revised Statutes 235-21
• Normal benefits: means the unemployment compensation benefits payable pursuant to chapter 383. See Hawaii Revised Statutes 385-2
• Nuisance: as used in this chapter , includes all claims that meet the requirements of this definition regardless of whether a complainant designates such claims as brought in nuisance, negligence, trespass, or any other area of law or equity; provided that nuisance as used in this chapter does not include an alleged nuisance that involves water pollution or flooding. See Hawaii Revised Statutes 165-2
• 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
• Officer in charge: means a member of the state military forces designated by the appropriate authority. See Hawaii Revised Statutes 124B-1
• Official court reporter: means a certified shorthand reporter employed by the courts of the State to provide court reporting services. See Hawaii Revised Statutes 606-13.5
• Owner: means a person who holds the legal title to a motorcycle or motor scooter; except that when a motorcycle or motor scooter 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 of possession, the term owner shall mean the debtor or lessee. See Hawaii Revised Statutes 431:10G-101
• Owner-employee: means a person who has performed services for an employing unit as defined in section 383-1, and who is or has been a shareholder owning twenty-five per cent or more of the corporation's common stock, and director or officer, or both, of a corporation which is or was the employing unit or who exercises a substantial degree of control over the direction of corporate activities. See Hawaii Revised Statutes 385-2
• Owner-employee: means a person who has performed services for an employing unit as defined in this section, and who is or has been a shareholder owning twenty-five per cent or more of the corporation's common stock, and director or officer, or both, of a corporation which is or was the employing unit or who exercises a substantial degree of control over the direction of corporate activities. See Hawaii Revised Statutes 383-1
• partially unemployed: means the unemployment of any individual who, during a particular week, was still attached to that individual's regular employer, had no earnings or earned less than that individual's weekly benefit amount, and who worked less than or did not work that individual's normal, customary full-time hours for the individual's regular employer because of a lack of full-time work. See Hawaii Revised Statutes 383-1
• 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 a natural or legal person. See Hawaii Revised Statutes 373L-1
• Person: includes one or more individuals, partnerships, associations, corporations, legal representatives, trustees, or receivers. See Hawaii Revised Statutes 377-1
• Person: includes one or more individuals, labor organizations, partnerships, associations, corporations, legal representatives, trustees, or receivers. See Hawaii Revised Statutes 382-1
• Person: means one or more individuals, and includes, but is not limited to, a partnership, association, or corporation, legal representative, trustee, trustee in bankruptcy, receiver, or the State or any of its political subdivisions. See Hawaii Revised Statutes 378-26
• 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 , when appropriate to the context, not only individuals, but corporations, firms, associations, and societies. See Hawaii Revised Statutes 431:10G-101
• Person employed in an executive or supervisory capacity: means any employee who has the authority to hire or fire other employees or whose suggestions and recommendations as to hiring or firing and as to the advancement, promotion, or demotion of other employees will be given particular weight; but shall not mean registered nurses whose compensation is determined on an hourly basis or who are subject to supervision by any person other than the person in charge of all registered nurses at the employer's premises. See Hawaii Revised Statutes 377-1
• Personal communication device: means a device allowing for electronic communication, including a mobile phone and tablet, that is not owned, or the cost of which is not reimbursed, by the employer. See Hawaii Revised Statutes 378-101
• Personal injury: includes death resulting therefrom. See Hawaii Revised Statutes 386-1
• Personal property: All property that is not real property.
• Physician: includes a doctor of medicine, a dentist, a chiropractor, an osteopath, a naturopathic physician, a psychologist, an optometrist, an advanced practice registered nurse, and a podiatrist. See Hawaii Revised Statutes 386-1
• Plaintiff: The person who files the complaint in a civil lawsuit.
• Plaintiff: means the person who commences, institutes or maintains litigation or causes it to be commenced, instituted, or maintained, including an attorney at law acting on the attorney's own behalf. See Hawaii Revised Statutes 634J-1
• 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.
• Pleadings: Written statements of the parties in a civil case of their positions. In the federal courts, the principal pleadings are the complaint and the answer.
• Policy: means any policy or certificate of life insurance that provides a death benefit; provided that the term "policy" shall not include:

  (1) Any policy or certificate of life insurance that provides a death benefit under an employee benefit plan:

  (A) Subject to the federal Employee Retirement Income Security Act of 1974 (29 U. See Hawaii Revised Statutes 431:10D-653

• Policy: means , for the purposes of this article, any policy, contract, subscriber agreement, rider, or endorsement delivered or issued for delivery in this State by an insurer; fraternal benefit society; nonprofit health, hospital, or medical service corporation; prepaid health plan; health maintenance organization; or any similar organization. See Hawaii Revised Statutes 431:10H-104
• Post-termination transition period: means that period defined in section 1377(b)(1) of the Internal Revenue Code. See Hawaii Revised Statutes 235-121
• 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}
• Precedent: A court decision in an earlier case with facts and law similar to a dispute currently before a court. Precedent will ordinarily govern the decision of a later similar case, unless a party can show that it was wrongly decided or that it differed in some significant way.
• Principal agent: means the responsible managing agent who is responsible for managing an employment agency and who is responsible for all business transactions and actions by the agency's employees. See Hawaii Revised Statutes 373-1
• Pro rata share: means the share determined with respect to an S corporation shareholder for a taxable period in the manner provided in section 1377(a)(1) or (2) or 1362(e)(2) or (3) or (6)(D), as the case may be, of the Internal Revenue Code. See Hawaii Revised Statutes 235-121
• Probate: Proving a will
• Professional employer agreement: means a written contract by and between a client company and a professional employer organization that:

  (1) Provides for covered employees to the client company;

  (2) Describes the duties and responsibilities of the client company and the professional employer organization with respect to the covered employees; and

  (3) Includes a declaration by the professional employer organization of the professional employer organization's responsibilities under § 373L-6. See Hawaii Revised Statutes 373L-1

• Professional employer organization: means any person that is a party to a professional employer agreement with a client company and whose covered employees perform services on a long-term, rather than temporary or project-specific basis. See Hawaii Revised Statutes 373L-1
• Prosecute: To charge someone with a crime. A prosecutor tries a criminal case on behalf of the government.
• Prospective employee: means any individual who has applied for or otherwise actively expressed interest in employment with an employer. See Hawaii Revised Statutes 378-26
• Psychologist: means a licensed clinical psychologist with a doctorate degree in psychology and who either has at least two years clinical experience in a recognized health setting, or has met the standards of the National Register of the Health Service Providers in Psychology. See Hawaii Revised Statutes 386-1
• Public defender: Represent defendants who can't afford an attorney in criminal matters.
• 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 utility: has the meaning given that term in § 269-1, excluding, however, the State or any county or any commission or board of the State or of any county, and any person subject to the Federal Railway Labor Act, as amended from time to time. See Hawaii Revised Statutes 381-1
• Public utility: has the meaning given that term in § 269-1. See Hawaii Revised Statutes 235-21
• 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.
• Recess: A temporary interruption of the legislative business.
• Recipient of social service payments: includes :

  (1) A person who is an eligible recipient of social services such as attendant care and day care services; and

  (2) A corporation or private agency that contracts directly with the department of human services to provide attendant care and day care authorized under the Social Security Act, as amended. See Hawaii Revised Statutes 383-1

• Recipient of social service payments: includes :

  (1) A person who is an eligible recipient of social services such as attendant care and day care services; and

  (2) A corporation or private agency that contracts directly with the department of human services to provide attendant care and day care authorized under the Social Security Act, as amended. See Hawaii Revised Statutes 386-1

• 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
• Record keeping services: means those circumstances under which the insurer has agreed with a group policy or contract customer to be responsible for obtaining, maintaining, and administering in its own or its agents' systems information about each individual insured under an insured's group insurance contract, or a line of coverage thereunder, at least the following information:

  (1) Social security number or name and date of birth;

  (2) Beneficiary designation information;

  (3) Coverage eligibility;

  (4) Benefit amount; and

  (5) Premium payment status. See Hawaii Revised Statutes 431:10D-653

• Referee: means the referee for unemployment compensation appeals. See Hawaii Revised Statutes 383-1
• registration for work: means that an individual shall provide information to the employment office to be posted on the department's internet job-matching system, including the individual's name, job skills, education, training, prior employment history and work duties, preferred working conditions, occupational licenses, and other relevant occupational information to facilitate work search efforts by the individual and increase job referrals by the employment office. See Hawaii Revised Statutes 383-1
• Regular benefits: means benefits payable to an individual under this chapter or under any other state law (including benefits payable to federal civilian employees and ex-servicemen pursuant to 5 United States Code chapter 85) other than extended benefits and additional benefits. See Hawaii Revised Statutes 383-168
• Related services: means and includes all services, other than stevedoring services, ordinarily or necessarily performed in regard to cargo, goods, wares, and merchandise of every kind arriving at a terminal facility for shipment by or discharge from vessels and other craft; and "related facilities" means and includes all facilities in connection therewith. See Hawaii Revised Statutes 382-1
• 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.
• Remand: When an appellate court sends a case back to a lower court for further proceedings.
• 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).
• Representative: includes any person chosen by an employee to represent the employee. See Hawaii Revised Statutes 377-1
• Representative: means any person or persons, labor organization, organization, or corporation designated either by a public utility or by employees to act for it or them. See Hawaii Revised Statutes 381-1
• Restitution: The court-ordered payment of money by the defendant to the victim for damages caused by the criminal action.
• Retained asset account: means any mechanism whereby the settlement of proceeds payable under a policy or contract is accomplished by the insurer or an entity acting on behalf of the insurer depositing the proceeds into an account with check or draft writing privileges, where those proceeds are retained by the insurer or its agent, pursuant to a supplementary contract not involving annuity benefits other than death benefits. See Hawaii Revised Statutes 431:10D-653
• S corporation: means a corporation for which a valid election under section 1362(a) of the Internal Revenue Code is in effect. See Hawaii Revised Statutes 235-121
• Sales: means all gross receipts of the taxpayer not allocated under §§ 235-24 to 235-28. See Hawaii Revised Statutes 235-21
• Secondary boycott: includes combining or conspiring to cause or threaten to cause injury to one with whom no labor dispute exists, whether by:

  (1) Withholding patronage, labor, or other beneficial business intercourse;

  (2) Picketing;

  (3) Refusing to handle, install, use, or work on particular materials, equipment, or supplies; or

  (4) Using any other unlawful means,

  in order to bring one against one's will into a concerted plan to coerce or inflict damage upon another. See Hawaii Revised Statutes 377-1

• Security: means an undertaking to assure payment, to the party for whose benefit the undertaking is required to be furnished, of the party's reasonable expenses, including attorney's fees, and not limited to taxable costs incurred in or in connection with a litigation instituted, caused to be instituted, or maintained or caused to be maintained by a vexatious litigant. See Hawaii Revised Statutes 634J-1
• 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 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.
• Sponsor: means any person, employer, association, committee, or organization operating an apprenticeship program and in whose name the program is, or is to be, registered and approved. See Hawaii Revised Statutes 372-2
• State: includes the states of the United States, the District of Columbia, Puerto Rico, and Virgin Islands. See Hawaii Revised Statutes 383-1
• State: means any state of the United States, the District of Columbia, the Commonwealth of Puerto Rico, any territory or possession of the United States, and any foreign country or political subdivision thereof. See Hawaii Revised Statutes 235-21
• State law: means the unemployment insurance law of any state, approved by the United States Secretary of Labor under section 3304 of the Internal Revenue Code of 1954. See Hawaii Revised Statutes 383-168
• 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.
• Statutes at large: A chronological listing of the laws enacted each Congress. They are published in volumes numbered by Congress.
• Stevedoring industry: means the business of furnishing services for the loading and unloading of cargo transported or to be transported on vessels and other craft, at any ports within the State, and also means the business of furnishing related services, as herein defined. See Hawaii Revised Statutes 382-1
• Stevedoring services: means services for the loading and unloading of cargo transported or to be transported on vessels and other craft and the handling of lines of vessels and other craft, at any ports within the State. See Hawaii Revised Statutes 382-1
• Strike: means the temporary stoppage of work, slowdown, or retarding of production or operations by the concerted action of two or more employees as a result of a labor dispute. See Hawaii Revised Statutes 381-1
• Strike: means the temporary stoppage of work, slowdown, or retarding of production or operations by the concerted action of employees. See Hawaii Revised Statutes 382-1
• Subpoena: A command to a witness to appear and give testimony.
• Subpoena duces tecum: A command to a witness to produce documents.
• Suitable gainful employment: means employment or self-employment within the geographical area where the employee resides, which is reasonably attainable and which offers an opportunity to restore the employee's earnings capacity as nearly as possible to that level which the employee was earning at the time of injury and to return the employee to the active labor force as quickly as possible in a cost-effective manner, giving due consideration to the employee's qualifications, interests, incentives, future earnings capacity, and the present and future labor market. See Hawaii Revised Statutes 386-1
• Summons: Another word for subpoena used by the criminal justice system.
• Taxable period: means any taxable year or portion of a taxable year during which a corporation is an S corporation. See Hawaii Revised Statutes 235-121
• Temporary help services: means an arrangement by which a person recruits and hires the person's own employees and:

  (1) Finds other organizations that need the services of those employees;

  (2) Assigns those employees to perform work or services for other organizations to support or supplement the other organizations' workforces or to provide assistance in special work situations, including employee absences, skill shortages, seasonal workloads, or special assignments or projects; and

  (3) Customarily attempts to reassign the employees to successive placements with other organizations at the end of each assignment. See Hawaii Revised Statutes 373L-1

• 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.
• Terminal facility: means any dock, wharf, pier, quay, bulkhead, or landing, with the appurtenances thereto, and any warehouse used in connection therewith. See Hawaii Revised Statutes 382-1
• 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.
• Total disability: means disability of such an extent that the disabled employee has no reasonable prospect of finding regular employment of any kind in the normal labor market. See Hawaii Revised Statutes 386-1
• 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.
• 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.
• Unfair labor practice: means any unfair labor practice as defined in §§ 377-6 to 377-8. See Hawaii Revised Statutes 377-1
• United States: includes the states, the District of Columbia, and the Commonwealth of Puerto Rico; and, after December 31 of the year in which the Secretary of Labor approves for the first time an unemployment insurance law of the Virgin Islands submitted to the Secretary of Labor for approval, the term "United States" shall also include the Virgin Islands. See Hawaii Revised Statutes 383-2
• university: refers to the University of Hawaii, unless otherwise required by the context. See Hawaii Revised Statutes 304A-101
• Venue: The geographical location in which a case is tried.
• Verdict: The decision of a petit jury or a judge.
• Vexatious litigant: means a plaintiff who does any of the following:

  (1) In the immediately preceding seven-year period has commenced, prosecuted, or maintained in propria persona at least five civil actions other than in a small claims court that have been:

  (A) Finally determined adversely to the plaintiff; or

  (B) Unjustifiably permitted to remain pending at least two years without having been brought to trial or hearing;

  (2) After litigation has been finally resolved against the plaintiff, relitigates or attempts to relitigate in propria persona and in bad faith, either:

  (A) The validity of the determination against the same defendant or defendants as to whom the litigation was finally determined; or

  (B) The cause of action, claim, controversy, or any of the issues of fact or law, determined or concluded by the final determination against the same defendant or defendants as to whom the litigation was finally determined;

  (3) In any litigation while acting in propria persona, files, in bad faith, unmeritorious motions, pleadings, or other papers, conducts unnecessary discovery, or engages in other tactics that are frivolous or solely intended to cause unnecessary delay; or

  (4) Has previously been declared to be a vexatious litigant by any state or federal court of record in any action or proceeding based upon the same or substantially similar facts, transaction, or occurrence. See Hawaii Revised Statutes 634J-1

• Vocational rehabilitation services: means services provided in a rehabilitation program to assist an employee in obtaining and maintaining suitable gainful employment that may include but shall not be limited to on-the-job training, job modification, vocational evaluation, adjustment to disability, counseling, guidance, vocational and personal adjustment, referrals, transportation, training, supplies, equipment, appliances, aid, occupational licenses, and other goods and services needed to assist an employee in obtaining and maintaining suitable gainful employment. See Hawaii Revised Statutes 386-1
• Wages: means all remuneration for services from whatever source, including commissions and bonuses, remuneration from self-employment, tips or gratuities paid directly to an individual by a customer of the employer and reported to the employer for payroll tax deduction purposes, and the cash value of all remuneration in any medium other than cash. See Hawaii Revised Statutes 385-2
• Wages: means all remuneration for services constituting employment. See Hawaii Revised Statutes 386-1
• Week: means any period of seven consecutive days as the director may by rule prescribe. See Hawaii Revised Statutes 385-2
• Week: means a period of seven consecutive calendar days commencing with Sunday and ending at midnight the following Saturday. See Hawaii Revised Statutes 383-1
• Week of unemployment: means a week in which an individual is deemed unemployed. See Hawaii Revised Statutes 383-1
• Weeks of employment: means all those weeks within each of which the individual has performed services in employment for not less than two days or four hours per week for one or more employers subject to this chapter or with respect to which the individual has received remuneration from one or more employers subject to this chapter in the form of vacation, holiday, or sickness pay or similar remuneration. See Hawaii Revised Statutes 383-1
• Work injury: means a personal injury suffered under the conditions specified in § 386-3. See Hawaii Revised Statutes 386-1
• Writ: A formal written command, issued from the court, requiring the performance of a specific act.