Chapter 236E — Chapter 236E
6 sections in this chapter.
HRS §236E-17 Generation-skipping transfers; tax imposed
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§236E-17 Generation-skipping transfers; tax imposed. (a) A Hawaii generation-skipping transfer tax is imposed on every taxable transfer involving: (b) The tax shall be the applicable generation-skipping transfer tax rate multiplied by the taxable amount as determined under chapte…
HRS §236E-2 Definitions
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§236E-2 Definitions. As used in this chapter: "Applicable generation-skipping transfer tax rate" means 2.25 per cent multiplied by the inclusion ratio with respect to any property transferred in a generation-skipping transfer as determined under section 2642 of the Internal Reven…
HRS §236E-4 Administration, adoption, and interrelationship of Internal Revenue Code and federal public laws with this chapter
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§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 …
HRS §236E-7 Hawaii taxable estate
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§236E-7 Hawaii taxable estate. For the purposes of this chapter, "Hawaii taxable estate" means:
HRS §236E-8 Tax imposed; credit for tax paid other state
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§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: (b) With respect to the estates of decedents dying after January 25, 2012, the tax based on the Hawaii net taxable estate shall be as provided in the fo…
HRS §236E-9 Returns; time to file return and pay tax
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§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 requi…