Haw. Rev. Stat. § 39-51
Whenever used in this part, unless a different meaning clearly appears from the context:
"Bonds" means bonds, notes, and other instruments of indebtedness.
"Department" means any state department, board, commission, officer, authority, or agency (other than a "municipality" defined by section 49-1 ) which is charged by law with the administration of an undertaking or loan program.
"Department head" means any officer having charge of a department for which there is no governing body.
"Governing body" means any board, commission, agency, authority, public corporation, instrumentality, or other body consisting of more than one person, having charge of a department.
"Loan program" means the activities and policies undertaken by any department to provide assistance to any department or to any county or board, agency, or instrumentality thereof, or to members of the general public who are residents of the State, by making loans or causing loans to be made available to them or by buying, refinancing, or guaranteeing loans made to or other obligations incurred by them for purposes as may be authorized by law.
"Policy of hurricane property insurance" means a policy or endorsement of insurance issued by the Hawaii hurricane relief fund under section 431P-10.
"Revenue" means the moneys collected, including any moneys collected from the State or any department, or any county or board, agency, or instrumentality thereof, from the rates, rentals, fees, and charges prescribed for the use and services of, and the facilities and commodities furnished by, an undertaking or the use and services and benefits of a loan program; provided that the term shall include all insurance premium payments, assessments, surcharges, investment earnings, and all other income of the Hawaii hurricane relief fund.
"Revenue bonds" means all bonds payable solely from and secured by the revenue, or user taxes, or any combination of both, of an undertaking or loan program or any loan made thereunder for which bonds are issued and as otherwise provided in this part; provided that the term shall include all bonds issued by the director of finance under the authority of section 10(a), Act 339, Session Laws of Hawaii 1993, as amended, for the purposes of the hurricane bond loan fund.
"System" means an organized plan or arrangement under which one or more undertakings are operated or implemented as a harmonious whole.
"Undertaking" means any public works and properties, improvement, or system, tangible or intangible, owned or operated by the State or a department thereof, and any public activity, policy, or program undertaken by the State or a department thereof, and from which the State or department may derive revenues, or with respect to which the State or department may derive user taxes.
"User taxes" means taxes on goods or services or on the consumption thereof, the receipts of which are substantially derived from the consumption, use, or sale of goods and services in the utilization of the functions or services furnished by the undertaking.
HRS § 39-51
Section 49-1 referred to in text is repealed; current section 49-1 defines "county".