Terms Used In Hawaii Revised Statutes > Chapter 237 - General Excise Tax Law

• Adjourn: A motion to adjourn a legislative chamber or a committee, if passed, ends that day's session.
• Adjutant general: means the adjutant general of the State as defined in section 121-7. See Hawaii Revised Statutes 124B-1
• Adult entertainment: means an activity to which a minor would not be able to legally gain admittance and shall include but not be limited to:

  (1) Performing of exotic entertainment;

  (2) Nude, exotic, or lap dancing;

  (3) Showing of film, video, still picture, electronic reproduction, or other visual reproduction depicting:

  (A) Acts or simulated acts of sexual intercourse, masturbation, sodomy, bestiality, oral copulation, flagellation, or any sexual acts that are prohibited by law;

  (B) Any person being touched, caressed, or fondled on the breast, buttocks, anus, or genitalia;

  (C) Scenes wherein a person displays the anus or genitalia; or

  (D) Scenes wherein artificial devices or inanimate objects are employed to depict, or drawings are employed to portray, any of the prohibited activities described above. See Hawaii Revised Statutes 390-1

• 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.
• Affiliate: means :

  (1) A person who directly or indirectly owns, controls, or holds with power to vote, twenty or more per cent of the outstanding voting securities of the debtor, other than a person who holds the securities:

  (A) As a fiduciary or agent without sole discretionary power to vote the securities; or

  (B) Solely to secure a debt, if the person has not in fact exercised the power to vote;

  (2) A corporation, twenty or more per cent of whose outstanding voting securities are directly or indirectly owned, controlled, or held with power to vote, by the debtor, or by a person who directly or indirectly owns, controls, or holds with power to vote, twenty or more per cent of the outstanding voting securities of the debtor, other than a person who holds the securities:

  (A) As a fiduciary or agent without sole discretionary power to vote the securities; or

  (B) Solely to secure a debt, if the person has not in fact exercised the power to vote;

  (3) A person whose business is operated by the debtor under a lease or other agreement, or a person substantially all of whose assets are controlled by the debtor; or

  (4) A person who operates the debtor's business under a lease or other agreement or controls substantially all of the debtor's assets. See Hawaii Revised Statutes 651C-1

• Affirmed: In the practice of the appellate courts, the decree or order is declared valid and will stand as rendered in the lower court.
• Agriculture: means agriculture as defined in section 3(f) of the Federal Fair Labor Standards Act of 1938, or as the same may be amended from time to time. See Hawaii Revised Statutes 387-1
• 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.
• Amortization: Paying off a loan by regular installments.
• Annual percentage rate: The cost of credit at a yearly rate. It is calculated in a standard way, taking the average compound interest rate over the term of the loan so borrowers can compare loans. Lenders are required by law to disclose a card account's APR. ^{Source: FDIC}
• 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.
• Apprehension: means the taking of a person into custody. See Hawaii Revised Statutes 124B-1
• Appropriation: The provision of funds, through an annual appropriations act or a permanent law, for federal agencies to make payments out of the Treasury for specified purposes. The formal federal spending process consists of two sequential steps: authorization
• Asset: means property of a debtor but does not include:

  (1) Property to the extent that it is encumbered by a valid lien;

  (2) Property to the extent that it is generally exempt under nonbankruptcy law; or

  (3) An interest in property held in tenancy by the entireties to the extent that it is not subject to process by a creditor holding a claim against only one tenant. See Hawaii Revised Statutes 651C-1

• 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.
• Attorney-at-law: A person who is legally qualified and licensed to practice law, and to represent and act for clients in legal proceedings.
• Attorney-in-fact: A person who, acting as an agent, is given written authorization by another person to transact business for him (her) out of court.
• Bail: Security given for the release of a criminal defendant or witness from legal custody (usually in the form of money) to secure his/her appearance on the day and time appointed.
• 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}
• Bequeath: To gift property by will.
• Bequest: Property gifted by will.
• Board: means the fund's board of directors. See Hawaii Revised Statutes 386A-1
• Business: includes all activities (personal, professional, or corporate) engaged in or caused to be engaged in with the object of gain or economic benefit either direct or indirect, but does not include casual sales. See Hawaii Revised Statutes 237-2
• Casual basis: means employment that is:

  (1) Irregular or intermittent; and

  (2) Performed for a family or household who directly employs the individual providing the services. See Hawaii Revised Statutes 387-1

• Chambers: A judge's office.
• Claim: means a right to payment, whether or not the right is reduced to judgment, liquidated, unliquidated, fixed, contingent, matured, unmatured, disputed, undisputed, legal, equitable, secured, or unsecured. See Hawaii Revised Statutes 651C-1
• Closing: means the permanent shutting down of all operations within a covered establishment due to the sale, transfer, merger, other business takeover or transaction of business interests, bankruptcy, or other close of business transaction that results in or may result in the layoff or termination of employees of a covered establishment by the employer. See Hawaii Revised Statutes 394B-2
• 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.
• Companionship services for the aged or infirm: means those services that provide fellowship, care, and protection for an individual who, because of advanced age or physical or mental infirmity, cannot care for the individual's own needs. See Hawaii Revised Statutes 387-1
• company: includes every individual, partnership, society, unincorporated association, joint adventure, group, hui, joint stock company, corporation, trustee, personal representative, trust estate, decedent's estate, trust, trustee in bankruptcy, or other entity, whether such persons are doing business for themselves or in a fiduciary capacity, and whether the individuals are residents or nonresidents of the State, and whether the corporation or other association is created or organized under the laws of the State or of another jurisdiction. See Hawaii Revised Statutes 237-1
• Complaint: A written statement by the plaintiff stating the wrongs allegedly committed by the defendant.
• Comptroller: means the comptroller of the State. See Hawaii Revised Statutes 237-1
• Continuance: Putting off of a hearing ot trial until a later time.
• Contract: A legal written agreement that becomes binding when signed.
• Contributions: means the amounts of money authorized by this chapter to be withheld from employees' wages for the payment of temporary disability benefits. See Hawaii Revised Statutes 392-3
• 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
• Covered establishment: means any industrial, commercial, or other business entity that employs at any time in the preceding twelve-month period, fifty or more persons. See Hawaii Revised Statutes 394B-2
• Creditor: means a person who has a claim against a debtor. See Hawaii Revised Statutes 651C-1
• Damages: Money paid by defendants to successful plaintiffs in civil cases to compensate the plaintiffs for their injuries.
• Debt: means liability on a claim. See Hawaii Revised Statutes 651C-1
• Debtor: means a person against whom a creditor has a claim. See Hawaii Revised Statutes 651C-1
• 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.
• Delinquency proceeding: means any proceeding instituted against an insurer for the purpose of liquidating, rehabilitating, reorganizing, or conserving such insurer, and any summary proceeding under section 431:15-201 or 431:15-202. See Hawaii Revised Statutes 431:15-103
• Department: means the department of labor and industrial relations. See Hawaii Revised Statutes 387-1
• Department: means the department of labor and industrial relations. See Hawaii Revised Statutes 390-1
• Department: means the department of labor and industrial relations. See Hawaii Revised Statutes 394B-2
• Department: means the department of labor and industrial relations. See Hawaii Revised Statutes 396-3
• Department: means the department of labor and industrial relations. See Hawaii Revised Statutes 392-3
• Department: means the department of labor and industrial relations. See Hawaii Revised Statutes 393-3
• 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.
• Developed losses: means losses (including loss adjustment expenses) adjusted, using standard actuarial techniques, to eliminate the effect of differences between current payment or reserve estimates and those needed to provide actual ultimate loss (including loss adjustment expense) payments. See Hawaii Revised Statutes 431:14-101.5
• Devise: To gift property by will.
• Director: means the director of labor and industrial relations. See Hawaii Revised Statutes 387-1
• Director: means the director of labor and industrial relations. See Hawaii Revised Statutes 390-1
• Director: means the director of labor and industrial relations. See Hawaii Revised Statutes 394B-2
• Director: means the director of labor and industrial relations or the director's designee. See Hawaii Revised Statutes 396-3
• Director: means the director of labor and industrial relations. See Hawaii Revised Statutes 388-1
• Director: means the director of labor and industrial relations. See Hawaii Revised Statutes 392-3
• Director: means the director of labor and industrial relations. See Hawaii Revised Statutes 393-3
• Disability: means total inability of an employee to perform the duties of the employee's employment caused by sickness, pregnancy, termination of pregnancy, organ donation, or accident other than a work injury as defined in § 386-3. See Hawaii Revised Statutes 392-3
• Discovery: Lawyers' examination, before trial, of facts and documents in possession of the opponents to help the lawyers prepare for trial.
• Dislocated worker: means an individual who:

  (1) Has been terminated or laid off or who has received a notice of termination or layoff from employment, is eligible for or has exhausted entitlement to unemployment compensation, and is unlikely to return to the person's previous industry or occupation;

  (2) Has been terminated or who has received a notice of termination of employment, as a result of any permanent closure of a business, partial closings, and relocation as defined in this section; or

  (3) Is a long-term unemployed and has limited opportunities for employment or reemployment in the same or a similar occupation in the area in which the individual resides, including any older individual who may have substantial barriers to employment by reason of age. See Hawaii Revised Statutes 394B-2

• Dismissal: The dropping of a case by the judge without further consideration or hearing. ^Source:
• Divestiture: means the transfer of any covered establishment from one employer to another because of the sale, transfer, merger, bankruptcy, or other business takeover or transaction of business interests that causes the covered establishment's employees to become dislocated workers. See Hawaii Revised Statutes 394B-2
• Doing business: means transacting the business of insurance as defined in § 431:1-215, or operating, whether by mail or otherwise, as an insurer under a license or certificate of authority issued by the insurance division. See Hawaii Revised Statutes 431:15-103
• Domestic service: means services of a household nature performed by an employee in or about a private home (permanent or temporary) of the person by whom he or she is employed. See Hawaii Revised Statutes 387-1
• Domiciliary state: means the state in which an insurer is incorporated or organized, or, in the case of an alien insurer, its state of entry. See Hawaii Revised Statutes 431:15-103
• Electronic transfer: includes but is not limited to point-of-sale transfers, automated teller machine transactions, direct deposits or withdrawals of funds, and transfers initiated by a telephone conversation. See Hawaii Revised Statutes 388-1
• Embezzlement: In most states, embezzlement is defined as theft/larceny of assets (money or property) by a person in a position of trust or responsibility over those assets. Embezzlement typically occurs in the employment and corporate settings. ^{Source: OCC}
• Employ: includes to permit or suffer to work. See Hawaii Revised Statutes 387-1
• employed: means service, including service in interstate commerce, performed for wages under any contract of hire, written or oral, express or implied, with an employer, except as otherwise provided in §§ 392-4 and 392-5. See Hawaii Revised Statutes 392-3
• Employee: includes any individual employed by an employer, but shall not include any individual employed:

  (1) At a guaranteed compensation totaling $2,000 or more a month, whether paid weekly, biweekly, or monthly;

  (2) In agriculture for any workweek in which the employer of the individual employs less than twenty employees or in agriculture for any workweek in which the individual is engaged in coffee harvesting;

  (3) In or about the home of the individual's employer:

  (A) In domestic service on a casual basis; or

  (B) Providing companionship services for the aged or infirm;

  (4) As a house parent in or about any home or shelter maintained for child welfare purposes by a charitable organization exempt from income tax under section 501 of the federal Internal Revenue Code;

  (5) By the individual's brother, sister, brother-in-law, sister-in-law, son, daughter, spouse, parent, or parent-in-law;

  (6) In a bona fide executive, administrative, supervisory, or professional capacity or in the capacity of outside salesperson or as an outside collector;

  (7) In the propagating, catching, taking, harvesting, cultivating, or farming of any kind of fish, shellfish, crustacean, sponge, seaweed, or other aquatic forms of animal or vegetable life, including the going to and returning from work and the loading and unloading of such products prior to first processing;

  (8) On a ship or vessel and who has a Merchant Mariners Document issued by the United States Coast Guard;

  (9) As a driver of a vehicle carrying passengers for hire operated solely on call from a fixed stand;

  (10) As a golf caddy;

  (11) By a nonprofit school during the time such individual is a student attending such school;

  (12) In any capacity if by reason of the employee's employment in such capacity and during the term thereof the minimum wage which may be paid the employee or maximum hours which the employee may work during any workweek without the payment of overtime, are prescribed by the federal Fair Labor Standards Act of 1938, as amended, or as the same may be further amended from time to time; provided that if the minimum wage which may be paid the employee under the Fair Labor Standards Act for any workweek is less than the minimum wage prescribed by § 387-2, then § 387-2 shall apply in respect to the employees for such workweek; provided further that if the maximum workweek established for the employee under the Fair Labor Standards Act for the purposes of overtime compensation is higher than the maximum workweek established under § 387-3, then § 387-3 shall apply in respect to such employee for such workweek; except that the employee's regular rate in such an event shall be the employee's regular rate as determined under the Fair Labor Standards Act;

  (13) As a seasonal youth camp staff member in a resident situation in a youth camp sponsored by charitable, religious, or nonprofit organizations exempt from income tax under section 501 of the federal Internal Revenue Code or in a youth camp accredited by the American Camping Association; or

  (14) As an automobile salesperson primarily engaged in the selling of automobiles or trucks if employed by an automobile or truck dealer licensed under chapter 437. See Hawaii Revised Statutes 387-1

• Employee: means any individual engaged in service to an employer. See Hawaii Revised Statutes 394B-2
• Employee: means every natural person who is required or directed or permitted or suffered by any employer to engage in any employment, or to go to work or be at any time in any place of employment. See Hawaii Revised Statutes 396-3
• Employee: includes any person suffered or permitted to work. See Hawaii Revised Statutes 388-1
• Employer: includes any individual, partnership, association, corporation, business trust, legal representative, or any organized group of persons, acting directly or indirectly in the interest of an employer in relation to an employee, but shall not include the State or any political subdivision thereof or the United States. See Hawaii Revised Statutes 387-1
• 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 person, but shall not include the State or any political subdivision thereof or the United States. See Hawaii Revised Statutes 390-1
• Employer: means any individual or entity that, directly or indirectly, owns, operates, or has a controlling interest in a covered establishment, excluding the State or any political subdivision thereof. See Hawaii Revised Statutes 394B-2
• Employer: means :

  (1) The State and every state agency;

  (2) Each county and all public and quasi-public corporations and public agencies therein;

  (3) Every person which has any natural person in service;

  (4) The legal representative of any deceased employer;

  (5) Every person having direction, management, control, or custody of any employment, place of employment, or any employee. See Hawaii Revised Statutes 396-3

• 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; general contractor, for purposes of wages owed to the employees of a subcontractor, as those terms are defined in section 388-11. See Hawaii Revised Statutes 388-1
• Employer: 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 receiver or trustee in bankruptcy, or the legal representative of a deceased person, who has one or more individuals in employment during any day or portion of a day. See Hawaii Revised Statutes 392-3
• Employer: means any individual or type of organization, including any partnership, association, trust, estate, joint stock company, insurance company, or corporation, whether domestic or foreign, a debtor in possession or receiver or trustee in bankruptcy, or the legal representative of a deceased person, who has one or more regular employees in the employer's employment. See Hawaii Revised Statutes 393-3
• Employment: includes the carrying on of any trade, business, occupation, or work, including all excavation, demolition, and construction work, or any process or operation in any way related thereto, in which any person is engaged to work for hire except domestic service in or about a private home. See Hawaii Revised Statutes 396-3
• Employment: means service, including service in interstate commerce, performed for wages under any contract of hire, written or oral, expressed or implied, with an employer, except as otherwise provided in §§ 393-4 and 393-5. See Hawaii Revised Statutes 393-3
• 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}
• 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.
• Expenses: means that portion of a rate attributable to acquisition, field supervision, collection expenses, general expenses, taxes, licenses, and fees; provided that no tax credit received by any insurer under § 431:7-207 shall reduce the expenses of the insurer for purposes of determining the insurer's rate under this article for the first year of any insurer's rate which is approved pursuant to this article and for which the insurer submits before July 1, 1993, a filing pursuant to the applicable sections of this code to modify the rate in existence on June 30, 1992. See Hawaii Revised Statutes 431:14-101.5
• Fair consideration: means consideration given for property or obligation:
  (1) When in exchange for such property or obligation, as a fair equivalent therefor, and in good faith, property is conveyed or services are rendered or an obligation is incurred or an antecedent debt is satisfied; or
  (2) When such property or obligation is received in good faith to secure a present advance or antecedent debt in an amount not disproportionately small as compared to the value of the property or obligation obtained. See Hawaii Revised Statutes 431:15-103
• 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.
• 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}
• 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.
• Fund: means the Hawaii state compensation mutual insurance fund. See Hawaii Revised Statutes 386A-1
• Gainful occupation: means any activity which produces pecuniary gain for any person or persons connected therewith. See Hawaii Revised Statutes 390-1
• 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
• General assets: means all property, real, personal, or otherwise, not specifically mortgaged, pledged, deposited, or otherwise encumbered for the security or benefit of specified persons or classes of persons. See Hawaii Revised Statutes 431:15-103
• Gift: A voluntary transfer or conveyance of property without consideration, or for less than full and adequate consideration based on fair market value.
• Governor: means the governor of the State. See Hawaii Revised Statutes 124B-1
• Grantor: The person who establishes a trust and places property into it.
• Guaranty association: means the Hawaii insurance guaranty association created by part I of article 16, the Hawaii life and disability insurance association created by part II of article 16, and any other similar entity now or hereafter created by the legislature of this State for the payment of claims of insolvent insurers. See Hawaii Revised Statutes 431:15-103
• 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.
• Hoisting machine: means a machine with a hoist line, sling, or hydraulic lifting mechanism used in construction, demolition, or excavation work. See Hawaii Revised Statutes 396-3
• Industry: means a trade, business, industry, or branch thereof, or group of industries in which individuals are employed. See Hawaii Revised Statutes 387-1
• Injunction: An order of the court prohibiting (or compelling) the performance of a specific act to prevent irreparable damage or injury.
• Insider: includes :

  (1) If the debtor is an individual:

  (A) A relative of the debtor or of a general partner of the debtor;

  (B) A partnership in which the debtor is a general partner;

  (C) A general partner in a partnership described in subparagraph (B); or

  (D) A corporation of which the debtor is a director, officer, or person in control;

  (2) If the debtor is a corporation:

  (A) A director of the debtor;

  (B) An officer of the debtor;

  (C) A person in control of the debtor;

  (D) A partnership in which the debtor is a general partner;

  (E) A general partner in a partnership described in subparagraph (D); or

  (F) A relative of a general partner, director, officer, or person in control of the debtor;

  (3) If the debtor is a partnership:

  (A) A general partner of the debtor;

  (B) A relative of a general partner in, of a general partner of, or of a person in control of the debtor;

  (C) Another partnership in which the debtor is a general partner;

  (D) A general partner in a partnership described in subparagraph (C); or

  (E) A person in control of the debtor;

  (4) An affiliate, or an insider of an affiliate as if the affiliate were the debtor; and

  (5) A managing agent of the debtor. See Hawaii Revised Statutes 651C-1

• insolvent: means :
  (1) For an insurer issuing only assessable fire insurance policies:

  (A) The inability to pay any obligation within thirty days after it becomes payable; or

  (B) If an assessment be made within thirty days after such date, the inability to pay such obligation thirty days following the date specified in the first assessment notice issued after the date of loss pursuant to this code;
  (2) For any other insurer, that it is unable to pay its obligations when they are due, or when its admitted assets do not exceed its liabilities plus the greater of:

  (A) Any capital and surplus required by law for its organization; or

  (B) The total par or stated value of its authorized and issued capital stock; and
  (3) As to any insurer licensed to do business in this State as of July 1, 1988, who does not meet the standard established under subparagraph (B), the term insolvency or insolvent shall mean, for a period not to exceed three years from July 1, 1988, that it is unable to pay its obligations when they are due or that its admitted assets do not exceed its liabilities plus any required capital contribution ordered by the commissioner under provisions of this code. See Hawaii Revised Statutes 431:15-103
• Insurer: means any person who has done, purports to do, is doing or is licensed to do an insurance business, and is or has been subject to the authority of, or to liquidation, rehabilitation, reorganization, supervision, or conservation by any insurance commissioner. See Hawaii Revised Statutes 431:15-103
• Intangible property: Property that has no intrinsic value, but is merely the evidence of value such as stock certificates, bonds, and promissory notes.
• Interest rate: The amount paid by a borrower to a lender in exchange for the use of the lender's money for a certain period of time. Interest is paid on loans or on debt instruments, such as notes or bonds, either at regular intervals or as part of a lump sum payment when the issue matures. ^{Source: OCC}
• Issuer: means the pay card issuer authorized to accept deposits and whose deposits are federally insured, and includes a person acting as a direct or indirect agent or administrator of an issuer. See Hawaii Revised Statutes 388-1
• 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}
• Legal tender: coins, dollar bills, or other currency issued by a government as official money. ^{Source: U.S. Mint}
• Liabilities: The aggregate of all debts and other legal obligations of a particular person or legal entity.
• Liabilities: include but are not limited to reserves required by statute, insurance division rules, or specific requirements imposed by the commissioner upon a subject company at the time of admission or subsequent thereto. See Hawaii Revised Statutes 431:15-103
• Lien: A claim against real or personal property in satisfaction of a debt.
• Lien: means a charge against or an interest in property to secure payment of a debt or performance of an obligation, including a security interest created by agreement, a judicial lien obtained by legal or equitable process or proceedings, a common-law lien, or a statutory lien. See Hawaii Revised Statutes 651C-1
• Litigation: A case, controversy, or lawsuit. Participants (plaintiffs and defendants) in lawsuits are called litigants.
• Loan-out company: means a wholly-owned entity formed on behalf of a person that serves as a separate entity that constitutes the person's means of entering a contract with a third party for the purpose of providing services to the third party. See Hawaii Revised Statutes 237-1
• Marketplace facilitator: means any person who sells or assists in the sale of tangible personal property, intangible property, or services on behalf of another seller by:
  (1) Providing a forum, whether physical or electronic, in which sellers list or advertise tangible personal property, intangible property, or services for sale; and
  (2) Collecting payment from the purchaser, either directly or indirectly through an agreement with a third party. See Hawaii Revised Statutes 237-1
• month: means a calendar month; and the word "year" a calendar year. See Hawaii Revised Statutes 1-20
• Mortgage: The written agreement pledging property to a creditor as collateral for a loan.
• Mortgagor: The person who pledges property to a creditor as collateral for a loan and who receives the money.
• 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.
• Overhead: means continuous or general costs occurring in the normal course of a business, including but not limited to costs for labor, rent, taxes, royalties, interest, discounts paid, insurance, lighting, heating, cooling, accounting, legal fees, equipment and facilities, telephone systems, depreciation, and amortization. See Hawaii Revised Statutes 237-1
• Partial closing: means the permanent shutting down of a portion of operations within a covered establishment due to the sale, transfer, merger, and other business takeover or transaction of business interests and results in or may result in the termination of a portion of the employees of a covered establishment by the employer. See Hawaii Revised Statutes 394B-2
• 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.
• Pay card: means a prepaid debit card distributed to an employee by an employer, or by another entity by arrangement with the employer, through which the employer provides the employee access to the employee's wages and is:
  (1) Issued by a federally insured depository institution authorized to accept deposits; and
  (2) Used by an employee to access wages from a pay card account and is redeemable at multiple unaffiliated merchants or service providers or automated teller machines. See Hawaii Revised Statutes 388-1
• Pay card account: means an account that is directly or indirectly established by an employer and to which transfers of the employee's wages are made. See Hawaii Revised Statutes 388-1
• Pay card fee schedule: means a written list of fees that may be charged to an employee by an issuer in connection with a pay card account or an explanation of how the fees will be determined. See Hawaii Revised Statutes 388-1
• penalties: when used in connection with the additions to the tax imposed for delinquency in payment, includes interest as well. See Hawaii Revised Statutes 237-1
• Person: means one or more individuals, partnerships, associations, corporations, business trust, legal representatives, or any organized group of persons. See Hawaii Revised Statutes 394B-2
• Person: means an individual, partnership, corporation, association, organization, government or governmental subdivision or agency, business trust, estate, trust, or any other legal or commercial entity. See Hawaii Revised Statutes 651C-1
• Personal property: All property that is not real property.
• Place of employment: means any place, and the premises appurtenant thereto, where employment is carried on. See Hawaii Revised Statutes 396-3
• Plaintiff: The person who files the complaint in a civil lawsuit.
• plan: means a plan in which the cost of the services are paid by a member or by some other person or organization in the member's behalf. See Hawaii Revised Statutes 237-1
• 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.
• Premium: means the amount payable to a prepaid health care plan contractor as consideration for the contractor's obligations under a prepaid health care plan. See Hawaii Revised Statutes 393-3
• Prepaid health care plan: means any agreement by which any prepaid health care plan contractor undertakes in consideration of a stipulated premium:

  (1) Either to furnish health care, including hospitalization, surgery, medical or nursing care, drugs or other restorative appliances, subject to, if at all, only a nominal per service charge; or

  (2) To defray or reimburse, in whole or in part, the expenses of health care. See Hawaii Revised Statutes 393-3

• Prepaid health care plan contractor: means :

  (1) Any medical group or organization which undertakes under a prepaid health care plan to provide health care;

  (2) Any nonprofit organization which undertakes under a prepaid health care plan to defray or reimburse in whole or in part the expenses of health care; or

  (3) Any insurer who undertakes under a prepaid health care plan to defray or reimburse in whole or in part the expenses of health care. See Hawaii Revised Statutes 393-3

• Property: means anything that may be the subject of ownership. See Hawaii Revised Statutes 651C-1
• Prosecute: To charge someone with a crime. A prosecutor tries a criminal case on behalf of the government.
• Prospective loss costs: means that portion of a rate that does not include provisions for expenses (other than loss adjustment expenses) or profit, and are based on historical aggregate losses and loss adjustment expenses adjusted through development to their ultimate value and projected through trending to a future point in time. See Hawaii Revised Statutes 431:14-101.5
• Purchasing agent: means any person who, as an agent and not a seller, for a consideration, is engaged in the State in the business of purchasing for the purchasing agent's principal or principals from an unlicensed seller or sellers property for use by such principals in the State, for example, by forwarding orders for such purchases, in behalf of such principals, it being immaterial whether the purchasing agent is compensated for the purchasing agent's services by the seller or by the purchaser; but the term "purchasing agent" does not include an employee of the purchaser. See Hawaii Revised Statutes 237-1
• Quorum: The number of legislators that must be present to do business.
• Rate: means that cost of insurance per exposure unit whether expressed as a single number or as a prospective loss cost with an adjustment to account for the treatment of expenses, profit, and individual insurer variation in loss experience, prior to any application of individual risk variations based on loss or expense considerations, and does not include minimum premium. See Hawaii Revised Statutes 431:14-101.5
• Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
• Receiver: means receiver, liquidator, rehabilitator, or conservator as the context requires. See Hawaii Revised Statutes 431:15-103
• 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 services authorized under the Social Security Act, as amended. See Hawaii Revised Statutes 392-3

• Recourse: An arrangement in which a bank retains, in form or in substance, any credit risk directly or indirectly associated with an asset it has sold (in accordance with generally accepted accounting principles) that exceeds a pro rata share of the bank's claim on the asset. If a bank has no claim on an asset it has sold, then the retention of any credit risk is recourse. ^{Source: FDIC}
• Regular employee: means a person employed in the employment of any one employer for at least twenty hours per week but does not include a person employed in seasonal employment. See Hawaii Revised Statutes 393-3
• Relative: means an individual related within the third degree as determined by the common law, a spouse, or an individual related to a spouse within the third degree as so determined, and includes an individual in an adoptive relationship within the third degree. See Hawaii Revised Statutes 651C-1
• Relocation: means the removal of all or substantially all of the industrial, commercial, or business operations in a covered establishment to a location outside the State of Hawaii. See Hawaii Revised Statutes 394B-2
• Remainder: An interest in property that takes effect in the future at a specified time or after the occurrence of some event, such as the death of a life tenant.
• Representative: means any salesperson, commission agent, manufacturer's representative, broker or other person who is authorized or employed by a seller to assist the seller in selling property for use in the State, by procuring orders for the sales or otherwise, and who carries on those activities in the State, it being immaterial whether the activities are regular or intermittent. See Hawaii Revised Statutes 237-1
• Restitution: The court-ordered payment of money by the defendant to the victim for damages caused by the criminal action.
• sales: includes the exchange of properties as well as the sale thereof for money. See Hawaii Revised Statutes 237-1
• Seasonal pursuit: means one in which it is customary in each year for the volume of employment in such pursuit to be substantially increased during a regularly recurring period or periods of seasonal activity, and in the remainder of the year, owing to climate or other natural conditions, for the volume of employment to be substantially decreased. See Hawaii Revised Statutes 387-1
• Secured claim: means any claim secured by mortgage, trust deed, pledge, deposit as security, escrow, or otherwise, but not including special deposit claims or claims against general assets. See Hawaii Revised Statutes 431:15-103
• Sequester: To separate. Sometimes juries are sequestered from outside influences during their deliberations.
• 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.
• State: means any state, district, or territory of the United States and the Panama Canal Zone. See Hawaii Revised Statutes 431:15-103
• Statute: A law passed by a legislature.
• Statute of limitations: A law that sets the time within which parties must take action to enforce their rights.
• Subpoena: A command to a witness to appear and give testimony.
• Summons: Another word for subpoena used by the criminal justice system.
• Supplementary rating information: includes any manual or plan of rates, classification, rating schedule, minimum premium, policy fee, rating rule, underwriting rule, statistical plan, and any other similar information needed to determine the applicable rate in effect or to be in effect. See Hawaii Revised Statutes 431:14-101.5
• Supporting information: means :

  (1) The experience and judgment of the filer and the experience or data of other insurers, rating organizations, or advisory organizations relied on by the filer;

  (2) The interpretation of any other data relied upon by the filer; and

  (3) Descriptions of methods used in making the rates, and any other information required by the commissioner to be filed. See Hawaii Revised Statutes 431:14-101.5

• taxable year: means either the calendar year or the taxpayer's fiscal year when the same constitutes the tax period instead of the calendar year pursuant to § 237-11. See Hawaii Revised Statutes 237-1
• Taxpayer: means any person liable for any tax hereunder. See Hawaii Revised Statutes 237-1
• 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.
• Testify: Answer questions in court.
• Testimony: Evidence presented orally by witnesses during trials or before grand juries.
• Theatrical employment: means gainful occupation as a model, dancer, singer, musician, entertainer or motion picture, television, radio or theatrical performer. See Hawaii Revised Statutes 390-1
• Tipped employee: means any employee engaged in an occupation in which the employee customarily and regularly receives more than $20 a month in tips. See Hawaii Revised Statutes 387-1
• 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.
• Transfer: means every mode, direct or indirect, absolute or conditional, voluntary or involuntary, of disposing of or parting with an asset or an interest in an asset, and includes a payment of money, a release, a lease, and the creation of a lien or encumbrance. See Hawaii Revised Statutes 651C-1
• Transfer: means every method, direct or indirect, of disposing of property, of an interest in property, of the possession of property, of fixing a lien upon property, or upon an interest in property, absolutely or conditionally, voluntarily or involuntarily, by or without judicial proceedings. See Hawaii Revised Statutes 431:15-103
• 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.
• Truth in Lending Act: The Truth in Lending Act is a federal law that requires lenders to provide standardized information so that borrowers can compare loan terms. In general, lenders must provide information on ^{Source: OCC}
• Uniform Commercial Code: A set of statutes enacted by the various states to provide consistency among the states' commercial laws. It includes negotiable instruments, sales, stock transfers, trust and warehouse receipts, and bills of lading. ^{Source: OCC}
• university: refers to the University of Hawaii, unless otherwise required by the context. See Hawaii Revised Statutes 304A-101
• Usury: Charging an illegally high interest rate on a loan. ^{Source: OCC}
• Venue: The geographical location in which a case is tried.
• Wage: means (except as the department may provide under § 387-11) legal tender of the United States or checks on banks convertible into cash on demand at full face value thereof and in addition thereto the reasonable cost as determined by the department, to the employer of furnishing an employee with board, lodging, or other facilities if such board, lodging, or other facilities are customarily furnished by such employer to the employer's employees. See Hawaii Revised Statutes 387-1
• Wages: means compensation for labor or services rendered by an employee, whether the amount is determined on a time, task, piece, commission, or other basis of calculation. See Hawaii Revised Statutes 388-1
• Wages: means all remuneration for services from whatever source, including commissions, bonuses, tips or gratuities received in the course of employment from others than the employer to the extent that they are customary and expected in that type of employment 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 392-3
• Wages: means all remuneration for services from whatever source, including commissions, bonuses, and tips and gratuities paid directly to any individual by a customer of the individual's employer, and the cash value of all remuneration in any medium other than cash. See Hawaii Revised Statutes 393-3
• Weekly benefit amount: means the amount payable under this chapter for a period of continuous disability throughout a calendar week. See Hawaii Revised Statutes 392-3
• Wilful violation: means a voluntary act or omission by the employer, as distinguished from an accidental act or omission, that is done with intentional disregard of, or plain indifference to, any standard, rule, citation, or order issued under the authority of this chapter. See Hawaii Revised Statutes 396-3
• workweek: means a fixed and regularly recurring period of seven consecutive days. See Hawaii Revised Statutes 387-1
• Writ: A formal written command, issued from the court, requiring the performance of a specific act.