§236E-3 Conformance to the Internal Revenue Code; general application. For all decedents dying, or transfers occurring, after December 31, 2020, as used in this chapter, “Internal Revenue Code” means subtitle B of the federal Internal Revenue Code of 1986, as amended as of December 31, 2020, as it applies to the determination of gross estate, […]
§236E-4 Administration, adoption, and interrelationship of Internal Revenue Code and federal public laws with this chapter. (a) Reference in provisions of the Internal Revenue Code that are operative in this State to provisions in the Internal Revenue Code that are not operative in this State shall be considered inoperative for the purposes of determining the […]
§236E-5 Legislative intent; application of Internal Revenue Code. (a) It is the intent of this chapter, in addition to the essential purpose of raising revenue, to conform the estate and generation-skipping transfer tax law of the State as closely as possible to the Internal Revenue Code, in order to simplify the filing of returns and […]
§236E-6 Applicable exclusion amounts. (a) An exclusion from a Hawaii taxable estate shall be allowed to the estate of every decedent against the tax imposed by section 236E-8. For the purpose of this section, the applicable exclusion amount is equal to: (1) The federal applicable exclusion amount; (2) The exemption equivalent of the unified credit […]
§236E-7 Hawaii taxable estate. For the purposes of this chapter, “Hawaii taxable estate” means: (1) For residents, the federal taxable estate under section 2051, et seq., of the Internal Revenue Code but without regard for the deduction for state death taxes paid under section 2058 of the Internal Revenue Code; (2) For nonresidents, the federal […]
§236E-8 Tax imposed; credit for tax paid other state. (a) This section shall apply to a decedent who, at the time of death was: (1) A resident of the State; or (2) A nonresident of the State whose gross estate includes any real property situated in the State or tangible personal property having a situs […]
§236E-9 Returns; time to file return and pay tax. (a) The Hawaii transfer tax return, including any supplemental or amended return, is required to be filed pursuant to this chapter whenever a federal estate tax return or applicable generation-skipping transfer tax return is required to be filed or any tax is owed under this chapter. […]
