HRS § 231-1 — Definitions


GENERAL PROVISIONS
GENERAL
PROVISIONS
§231-1 Definitions. Whenever used in
chapters of the law under title 14 administered by the department:
"Assessor" or "assistant
assessor" means the assessor or an assistant assessor appointed for the
taxation district concerned. Whenever there is more than one assessor for the
first district, with respect to that district "assessor" or "assistant
assessor" means the assessor or assistant assessor for a particular tax.
"Comptroller" means the comptroller
of the State.
"Department" means the department of
taxation, unless the context clearly indicates otherwise.
"Director" means the director of
taxation, unless the context clearly indicates otherwise.
"Electronic funds transfer" means any
transfer of funds that is initiated through an electronic terminal, telephonic
instrument, or computer or magnetic tape so as to order, instruct, or authorize
a financial institution to debit or credit an account but shall not include any
transfer originated by check, draft, or similar paper instrument.
"Person" includes one or more
individuals, a company, corporation, a partnership, an association, or any
other type of legal entity, and also includes an officer or employee of a
corporation, a partner or employee of a partnership, a trustee of a trust, a
fiduciary of an estate, or a member, employee, or principal of any other
entity, who as such officer, employee, partner, trustee, fiduciary, member, or
principal is under a duty to perform and is principally responsible for
performing the act.
"Property" or "real property"
has the meaning defined herein, and, to the extent applicable to other chapters
of the law under title 14 administered by the department includes other
subjects or measures of tax. "Real property" includes all land and
appurtenances thereof and the buildings, structures, fences, and improvements
erected on or affixed to the land, and any fixture which is erected on or
affixed to the land, buildings, structures, fences, and improvements, including
all machinery and other mechanical or other allied equipment and the
foundations thereof, whose use is necessary to the utility of the land,
buildings, structures, fences, and improvements, or whose removal therefrom
cannot be accomplished without substantial damage to the land, buildings,
structures, fences, and improvements, excluding, however, any growing crops.