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]