HAR § 18-237-8 — (Reserved) §18-237-8

6-01 Definitions. As used in sections 18-237- 8.6-01 to 18-237-8.6-10, unless the context otherwise requires: “Control” means to exercise restraining or directing influence over. “Hawaii district” means the taxation district for the county of Hawaii. “Intangible property” means, but is not limited to, franchises, patent, copyright, formula, process, design, pattern, know how, format, or other similar items. “Kauai district” means the taxation district for the county of Kauai. “Maui district” means the taxation district for the counties of Maui and Kalawao, which includes the islands of Maui, Molokai, and Lanai. “Oahu district” means the taxation district for the city and county of Honolulu. “Tangible personal property” is generally property that may be touched or felt. “Taxation district” means the Kauai district, Hawaii district, Maui district, or Oahu district, as those districts are defined in this section.