Hawaii Revised Statutes
236E. Estate and Generation-Skipping Transfer Tax
236E-3 Conformance to the Internal Revenue Code; general application.

§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, adjusted gross estate, federal taxable estate, and generation-skipping transfers, except those provisions of the Internal Revenue Code and federal public laws that, pursuant to this chapter, do not apply or are otherwise limited in application. [L 2012, c 220, pt of §1; am L 2013, c 45, §2; am L 2014, c 44, §2; am L 2015, c 23, §2; am L 2016, c 33, §3; am L 2017, c 95, §3; am L 2018, c 27, §7; am L 2019, c 69, §5; am L 2020, c 13, §4; am L 2021, c 89, §3]
Note
The 2017 amendment applies to decedents dying or taxable transfers occurring after December 31, 2016. L 2017, c 95, §5(2).
The 2018 amendment applies to decedents dying or taxable transfers occurring after December 31, 2017. L 2018, c 27, §15(2).
The 2019 amendment applies to decedents dying or taxable transfers occurring after December 31, 2018. L 2019, c 69, §8(2).
The 2020 amendment applies to decedents dying or taxable transfers occurring after December 31, 2019. L 2020, c 13, §6(2).
The 2021 amendment applies to decedent dying or taxable transfers occurring after December 31, 2020. L 2021, c 89, §5(2).

Structure Hawaii Revised Statutes

Hawaii Revised Statutes

Title 14. Taxation

236E. Estate and Generation-Skipping Transfer Tax

236E-1 Short title.

236E-2 Definitions.

236E-3 Conformance to the Internal Revenue Code; general application.

236E-4 Administration, adoption, and interrelationship of Internal Revenue Code and federal public laws with this chapter.

236E-5 Legislative intent; application of Internal Revenue Code.

236E-6 Applicable exclusion amounts.

236E-7 Hawaii taxable estate.

236E-8 Tax imposed; credit for tax paid other state.

236E-9 Returns; time to file return and pay tax.

236E-10 Interest on amount due; penalties.

236E-11 Extension of time to file return.

236E-12 Department to issue release; final settlement of account.

236E-13 Amended returns; final determination.

236E-14 Administration; rules.

236E-15 Sale of property to pay tax; creation of lien.

236E-16 Liability for failure to pay tax before distribution or delivery.

236E-17 Generation-skipping transfers; tax imposed.

236E-18 Administration by department; action for collection of tax; appeal.

236E-18.5 Audit of return; procedure upon failure to file return; additional taxes; limitation period.

236E-19 Parent as natural guardian for purposes of sections 2032A and 2057 of the Internal Revenue Code.

236E-20 Reimbursement.

236E-21 Statute of limitations; claims for refund.

236E-22 Expenses of court proceeding.

236E-23 Who liable; amount.

236E-24 Agreements with other states for payment of tax imposed by this chapter.

236E-25 Disclosure of federal return information.

236E-26 Disposition of revenues.