Terms Used In Hawaii Revised Statutes > Chapter 304A > Part IV > HAWAII NATURAL ENERGY INSTITUTE

• 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
• Adjutant general: means the adjutant general of the State as defined in section 121-7. See Hawaii Revised Statutes 124B-1
• Allegation: something that someone says happened.
• 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.
• 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
• Department: means the department of taxation. See Hawaii Revised Statutes 236E-2
• Dismissal: The dropping of a case by the judge without further consideration or hearing. ^Source:
• 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.
• Federal transfer tax: means the federal estate tax or the federal generation-skipping transfer tax. See Hawaii Revised Statutes 236E-2
• Fraud: Intentional deception resulting in injury to another.
• Governor: means the governor of the State. See Hawaii Revised Statutes 124B-1
• 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.
• Hawaii transfer tax: means the Hawaii estate tax or the Hawaii generation-skipping transfer tax. See Hawaii Revised Statutes 236E-2
• Internal Revenue Code: means subtitle B of the federal Internal Revenue Code of 1986, as amended as of December 31, 2022, as it applies to the determination of gross estate, adjusted gross estate, federal taxable estate, and generation-skipping transfers, except those provisions of the Internal Revenue Code and federal public laws that, pursuant to this chapter, do not apply or are otherwise limited in application. See Hawaii Revised Statutes 236E-3
• 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.
• Military: refers to any or all of the armed forces. 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
• Officer: means a commissioned officer. See Hawaii Revised Statutes 124B-1
• Person: means any individual, estate, trust, receiver, cooperative association, club, corporation, company, firm, partnership, joint venture, syndicate, or other entity and, to the extent permitted by law, any federal, state, or other governmental unit or subdivision or agency, department, or instrumentality thereof. See Hawaii Revised Statutes 236E-2
• Preliminary hearing: A hearing where the judge decides whether there is enough evidence to make the defendant have a trial.
• Probable cause: A reasonable ground for belief that the offender violated a specific law.
• Property: means property included in the gross estate. See Hawaii Revised Statutes 236E-2
• 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
• 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
• Situs: means , with respect to a decedent not a resident or citizen of the United States, the location of the decedent's property within the meaning of section 2104 of the Internal Revenue Code, including regulations and other guidance issued thereunder, substituting "Hawaii" for "the United States". See Hawaii Revised Statutes 236E-2
• State: means any state or territory of the United States and the District of Columbia. See Hawaii Revised Statutes 236E-2
• State judge advocate: means the commissioned officer responsible for supervising the administration of military justice in the state military forces. See Hawaii Revised Statutes 124B-1
• 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.
• taxable transfer: means :

  (1) A transfer as used in section 2001(a) of the Internal Revenue Code and shall include the disposition of or failure to use property for a qualified use under section 2032A(c) of the Internal Revenue Code; or

  (2) A generation-skipping transfer as defined and used in section 2611 of the Internal Revenue Code; provided that a direct skip that is a transfer subject to the tax imposed by chapter 12 of the Internal Revenue Code shall not be treated as a taxable transfer. See Hawaii Revised Statutes 236E-2

• Transferred property: means :

  (1) With respect to a taxable transfer subject to the federal estate tax, the deceased individual's gross estate as defined in section 2031 of the Internal Revenue Code;

  (2) With respect to a taxable transfer occurring as a result of a taxable termination as defined in section 2612(a) of the Internal Revenue Code, the taxable amount determined under section 2622(a) of the Internal Revenue Code;

  (3) With respect to a taxable transfer occurring as a result of a taxable distribution as defined in section 2612(b) of the Internal Revenue Code, the taxable amount determined under section 2621(a) of the Internal Revenue Code;

  (4) With respect to a taxable transfer occurring as a result of a direct skip, as defined in section 2612(c) of the Internal Revenue Code, the taxable amount determined under section 2623 of the Internal Revenue Code; and

  (5) With respect to an event which causes the imposition of an additional federal estate tax under section 2032A(c) of the Internal Revenue Code, the qualified real property that was disposed of or which ceased to be used for the qualified use, within the meaning of section 2032A(c)(1) of the Internal Revenue Code. See Hawaii Revised Statutes 236E-2

• Trial: A hearing that takes place when the defendant pleads "not guilty" and witnesses are required to come to court to give evidence.
• university: refers to the University of Hawaii, unless otherwise required by the context. See Hawaii Revised Statutes 304A-101