2015 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.
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