§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.