Hawaii Administrative Rules
Title 18 - DEPARTMENT OF TAXATION
Chapter 234 - NATURAL DISASTER CLAIMS COMMISSIONS
Section 18-234-02 - Definitions

As used in this chapter, unless the context otherwise requires:

"Claimant" means any person making a claim for tax relief after suffering losses due to damage or destruction of the person's real or personal property resulting from a natural disaster, as defined in section 234-1, Hawaii Revised Statutes.

"Commission" means the duly appointed and constituted natural disaster claims commission of the county of the State of Hawaii in which the natural disaster occurred.

"Department" means the department of taxation of the State of Hawaii.

"Director" means the director of taxation of the State of Hawaii.

"Governor" means the governor of the State of Hawaii.