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. [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; am L 2017, c 12, 31]

 

Cross References

 

Districts, generally, see chapter 4.

 

Case Notes

 

Cited: 34 H. 515, 530 (1938).

 

 

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