HRS §231-2

How the state is divided for tax purposes

Read the official text at capitol.hawaii.gov ↗

This law divides Hawaii into four tax districts for tax purposes. Each district is named after a county or group of counties. The districts are used to organize tax collection.

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The statute, as written — Taxation districts

A copy, taken August 20, 2026. The version published by the Legislature is the one that governs, and it may have changed since. Check it before relying on anything here.

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.

Read the official text at capitol.hawaii.gov ↗as published Jan 6, 2026our copy taken Aug 20, 2026

LawTrove is not legal advice. The summary above is a computer-generated restatement — the authoritative text is the official version linked above.