HRS §231-2
How the state is divided for tax purposes
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
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.
LawTrove is not legal advice. The summary above is a computer-generated restatement — the authoritative text is the official version linked above.