Hawaii Revised Statutes — Title 14 (Taxation)
HRS § 231-2 — Taxation districts
HRS
§231-2 Taxation districts. For the
purpose of taxation, the State is divided into the following four districts:
(1) The city and county of Honolulu, to be called the
first district;
(2) The counties of Maui and Kalawao, to be called
the second district;
(3) The county of Hawaii, to be called the third
district; and
(4) The county of Kauai, to be called the fourth
district.
Source: official text