Haw. Code R. § 18-247-1.1
"Actual and full consideration" means the price or amount (whether cash or otherwise) actually paid or ultimately required to be paid for real property including the value of any liens, or encumbrances thereon at the time of sale, lease, sublease, assignment of lease, agreement of sale, assignment of agreement of sale, transfer, or conveyance.
"Authorized representative" means a party or parties who or which have been duly authorized or duly appointed to act for and on behalf of the subject party or parties, such as an executor, trustee, guardian, administrator, commissioner, attorney-at-law or attorney-in-fact. A licensed real estate broker, escrow agent, escrowee or escrow holder may qualify as an "authorized representative" provided he or it is duly authorized in writing.
"Date of transaction" means the date the document is executed, or the date of the last acknowledgment, whichever is later.
"Director" means the Director of Taxation of the State of Hawaii.
"Document" means deeds, leases, subleases, assignments of lease, agreements of sale, assignments of agreement of sale, instruments, writings, and the like.
"Purchaser" means grantee, lessee, sublessee, assignee, transferee, vendee, or conveyee.
"Seller" means grantor, lessor, sublessor, assignor, transferor, vendor, or conveyor.
Haw. Code R. § 18-247-1.1