§236D-2 Definitions. As used in this chapter:

"Decedent" means a deceased individual.

"Department" means the department of taxation.

"Federal credit" means:

(1) For a transfer, the maximum amount of the credit for state death taxes allowed by section 2011 of the Internal Revenue Code, as it existed on December 31, 2000, for the decedent's adjusted taxable estate;

(2) For a generation-skipping transfer, the maximum amount of the credit for state taxes allowed by section 2604 of the Internal Revenue Code as it existed on December 31, 2000; and

(3) For a noncitizen transfer, the maximum amount of the credit for state death taxes allowed by section 2102 of the Internal Revenue Code, as it existed on December 31, 2000, for the decedent's adjusted taxable estate.

"Generation-skipping transfer" means a generation-skipping transfer as defined and used in section 2611 of the Internal Revenue Code.

"Gross estate" means gross estate as defined and used in sections 2031 to 2046 of the Internal Revenue Code. For purposes of section 236D-4.5, "gross estate" means gross estate as defined and used in section 2103 of the Internal Revenue Code.

"Internal Revenue Code" means the Internal Revenue Code of 1986, as amended and renumbered, as of December 31, 2009; provided that sections 2011, 2102, and 2604 of the Internal Revenue Code shall mean those sections as of December 31, 2000; and provided further that section 2058 shall not be operative for purposes of this chapter. "Internal Revenue Code" includes the federal tax principles of alter ego, nominee, sham transaction, substance over form, economic substance, or business purpose, as those principles are developed by statute or common law. The Internal Revenue Code, for purposes of this chapter, shall be applied using changes in nomenclature and other language, including the omission of inapplicable language or the insertion of interpretive language, where necessary to effectuate the intent of this chapter.

"Noncitizen transfer" means a transfer within the meaning of section 2101 of the Internal Revenue Code.

"Nonresident" means a decedent who was not domiciled in Hawaii at time of death.

"Nonresident not a citizen" means a nonresident who is not a citizen of the United States.

"Person" means any individual, estate, trust, receiver, cooperative association, club, corporation, company, firm, partnership, joint venture, syndicate, or other entity and, to the extent permitted by law, any federal, state, or other governmental unit or subdivision or agency, department, or instrumentality thereof.

"Personal representative" means the personal representative of a decedent appointed under chapter 560, and includes an executor (as defined under section 2203 of the Internal Revenue Code), administrator, successor personal representative, special administrator, and persons who perform substantially the same function under the law governing their status.

"Property" means:

(1) For a transfer, property included in the gross estate; and

(2) For a generation-skipping transfer, all real and personal property subject to the federal generation-skipping transfer tax.

"Release" means a document issued by the department which certifies that all taxes have either been paid or which releases the estate from all taxes due under this chapter.

"Resident" means a decedent who was domiciled in Hawaii at time of death.

"Resident trust" means a trust the administration of which is carried on wholly in the State; or if the administration is partly carried on in the State and partly outside the State, a trust of which one-half or more of the fiduciaries reside in the State.

"Section 2011" means section 2011 of the Internal Revenue Code as it existed on December 31, 2000.

"Taxable estate" means taxable estate as defined in sections 2051 to 2056 of the Internal Revenue Code. For purposes of section 236D-4.5, "taxable estate" means taxable estate as defined and used in section 2106 of the Internal Revenue Code, with situs in Hawaii.

"Transfer" means transfer as defined and used in section 2001 of the Internal Revenue Code. [L 1983, c 217, pt of §1; am L 1984, c 248, §1; am L 1994, c 142, §§2, 3; am L 2010, c 74, §2]

Law Journals and Reviews

Is The Hawaii Estate Tax Our State's Newest Supertramp? 14 HBJ, no. 13, at 91 (2011).