Terms Used In Hawaii Revised Statutes > Chapter 237 > DEFINITIONS; ADMINISTRATION

• 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
• Amortization: Paying off a loan by regular installments.
• 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.
• 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
• 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.
• 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

• 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
• Contract: A legal written agreement that becomes binding when signed.
• Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
• county: includes the city and county of Honolulu. See Hawaii Revised Statutes 1-22
• Decedent: A deceased person.
• Department: means the department of labor and industrial relations. See Hawaii Revised Statutes 387-1
• 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
• Director: means the director of labor and industrial relations. See Hawaii Revised Statutes 387-1
• 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
• Employ: includes to permit or suffer to work. See Hawaii Revised Statutes 387-1
• 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

• 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
• 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.
• 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
• 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.
• Fraud: Intentional deception resulting in injury to another.
• Fund: means the Hawaii state compensation mutual insurance fund. See Hawaii Revised Statutes 386A-1
• Industry: means a trade, business, industry, or branch thereof, or group of industries in which individuals are employed. See Hawaii Revised Statutes 387-1
• Intangible property: Property that has no intrinsic value, but is merely the evidence of value such as stock certificates, bonds, and promissory notes.
• 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}
• 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
• 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
• 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.
• 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
• Personal property: All property that is not real property.
• 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
• 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
• 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
• 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
• 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
• Statute: A law passed by a legislature.
• 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
• 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
• Trustee: A person or institution holding and administering property in trust.
• 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
• workweek: means a fixed and regularly recurring period of seven consecutive days. See Hawaii Revised Statutes 387-1