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agencies agent amount anaplasmosis animal appeal application assessment authorized board of agriculture board of land bonds cent certificate chapter 91 commission common carrier corporation county highway county of Kauai court Cross References deemed department of agriculture department of land department of taxation determined director of finance director of taxation disposition district duties economic poison exemption farm federal fee simple feed filed fish fuel tax fund grade gross income Hawaii highway Honolulu inspection interest Internal Revenue Code issued label land and natural lease lessee license lien loan means ment Molokai natural resources notice noxious weed operation owner paid payment penalty permit person prescribed provided in section public lands purchase purposes pursuant real property Revenue rules and regulations sold Supp tax imposed taxable taxpayer term thereof thereunder tion transportation violation weed control