§236D-2.3 Effect of civil union. All provisions of the Internal Revenue Code referred to in this chapter that apply to a husband and wife, spouses, or person in a legal marital relationship shall be deemed to apply in this chapter to partners in a civil union with the same force and effect as if they were "husband and wife", "spouses", or other terms that describe persons in a legal marital relationship. [L 2011, c 1, §5]
Attorney General Opinions
Civil union partners have all the same rights, benefits, protections, and responsibilities under the law as married couples who are of the opposite gender; civil union partners have the same tax filing status options as married couples who are of the opposite gender for Hawaii income tax purposes for taxable years beginning after December 31, 2011. Att. Gen. Op. 11-2.
Structure Hawaii Revised Statutes
236D-2.3 Effect of civil union.
236D-2.5 Taxation under chapter 236D; applicable exclusion amount.
236D-3 Residents; tax imposed; credit for tax paid other state.
236D-3.5 Generation-skipping transfers; tax imposed; credit for tax paid other state.
236D-4 Nonresidents; tax imposed; exemption.
236D-4.5 Nonresidents not citizens; tax imposed; exemption.
236D-5 Tax reports; date to be filed; extensions.
236D-6 Date payment due; date deemed received.
236D-7 Interest on amount due; extension of time to file federal return.
236D-8 Department to issue release; final settlement of account.
236D-9 Amended returns; final determination.
236D-10 Administration; rules.
236D-11 Sale of property to pay tax; creation of lien.
236D-12 Liability for failure to pay tax before distribution or delivery.
236D-13 Refund for overpayment.
236D-15 Administration by department; action for collection of tax; appeal.