§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).