2012 Hawaii Revised Statutes
TITLE 14. TAXATION
231. Administration of Taxes
231-2 Taxation districts.
§231-2 Taxation districts. For the purpose of taxation, the State is divided into four districts, viz.:
(a) The city and county of Honolulu, to be called the first district;
(b) The counties of Maui and Kalawao, to be called the second district;
(c) The county of Hawaii, to be called the third district;
(d) The county of Kauai, to be called the fourth district. [L 1932 2d, c 40, §2; RL 1935, §1901; RL 1945, §5102; RL 1955, §115-2; am L 1967, c 37, §1; HRS §231-2]
Cross References
Districts, generally, see chapter 4.
Case Notes
Cited: 34 H. 515, 530.
Disclaimer: These codes may not be the most recent version. Hawaii may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
