Title 14, Taxation

§235-9 Exemptions; generally. Except as provided in sections 235-61 to 235-67 relating to withholding and collection of tax at source, and section 235-2.4 relating to "unrelated business taxable income", the following persons and organizations shall not be taxable under this chap…

§235-9.5 Stock options from qualified high technology businesses excluded from taxation. (a) Notwithstanding any law to the contrary, all income earned and proceeds derived from stock options or stock, including stock issued through the exercise of stock options or warrants, from…

[§235-91.5] Income tax credits; ordering of credit claims. Notwithstanding any other law to the contrary providing for the use of an income tax credit under this chapter, in the offsetting of a taxpayer's income tax liability, tax credits that may be refunded or paid to the taxpa…

§235-92 Returns, who shall make. For each taxable year, returns shall be made by the following persons to the department of taxation in such form and manner as it shall prescribe: (1) Every person doing business in the State during the taxable year, whether or not the person deri…

§235-93 Joint returns. (a) A husband and wife, having that status for purposes of the Internal Revenue Code and entitled to make a joint federal return for the taxable year, may make a single return jointly of taxes under this chapter for the taxable year. In that case the tax sh…

[§235-93.4] 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 forc…

§235-94 Returns by agent, guardian, etc.; liability of fiduciaries. (a) Returns of decedents. If an individual is deceased, the return of the individual required under section 235-92 shall be made by the individual's personal representative or other person charged with the care o…

§235-95 Partnership returns. Every partnership shall make a return for each taxable year upon forms prescribed by the department of taxation, itemizing its gross income and allowable deductions and including the names and addresses of the persons who would be entitled to share in…

§235-96 Returns by persons making payments. By duly promulgated regulations the department of taxation may require that any individual, partnership, corporation, joint stock company, association, insurance company, or other person, being a resident or having a place of business i…

[§235-96.5] Returns relating to unemployment. (a) The state department of labor and industrial relations shall submit a return to the department of taxation according to the forms or rules prescribed by the director of taxation setting forth the aggregate amounts of payments of u…

§235-97 Estimates; tax payments; returns. (a)(1) Individuals, corporations (including S corporations), estates, and trusts, shall annually furnish the department of taxation with a declaration of estimated tax for the current taxable year. Declarations of estimated tax, except as…

§235-98 Returns; form, verification and authentication, time of filing. Returns shall be in such form as the department of taxation may prescribe from time to time and shall be verified by written declarations that the statements therein made are subject to the penalties prescrib…

§235-99 Returns; place for filing. Returns shall be filed in the form and manner prescribed by the department. [L Sp 1957, c 1, pt of §2; Supp, §121-33; am L 1967, c 37, §1; HRS §235-99; am L 2021, c 117, §9]

[§236D-1] Short title. This chapter may be cited as the "Estate and Transfer Tax Reform Act of 1983". [L 1983, c 217, pt of §1]

[§236D-10] Administration; rules. The department shall adopt such rules under chapter 91 as may be necessary to carry into effect this chapter, including rules relating to the return for taxes due under this chapter. [L 1983, c 217, pt of §1]

§236D-11 Sale of property to pay tax; creation of lien. (a) Subject to chapter 560 and section 531-29, as applicable, a personal representative may sell so much of any property as is necessary to pay the estate taxes due under this chapter. A personal representative may sell so m…

§236D-12 Liability for failure to pay tax before distribution or delivery. (a) Any personal representative who distributes any property without first paying, securing another's payment of, or furnishing security for payment of the estate taxes due under this chapter is personally…

§236D-13 Refund for overpayment. Whenever the tax due under this chapter is proved to have been overpaid, the department shall refund the amount of the overpayment, together with interest at the then existing statutory rate of interest in the manner provided in section 231-23(c).…

§236D-15 Administration by department; action for collection of tax; appeal. The department may collect the taxes provided for in this chapter, including applicable interest and penalties, and shall represent this State in all matters pertaining to this chapter, either before cou…

[§236D-16] Expenses of court proceeding. Whenever a circuit court certifies that there was probable cause for issuing a citation and taking proceedings under this chapter, the director of finance shall pay from the tax reserve fund provided in section 231-23(c)(2), or allow, all …

[§236D-17] Who liable, amount. Every person who fails or refuses to perform, within a reasonable time, any and every duty required by this chapter, or who fails or refuses to make and deliver within a reasonable time any statement or record required by this chapter, shall forfeit…

[§236D-18] Disposition of revenues. All moneys collected under this chapter shall be state realizations, to be kept and accounted for as provided by law. [L 1983, c 217, pt of §1]

§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 …

[§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 forc…

[§236D-2.5] Taxation under chapter 236D; applicable exclusion amount. Notwithstanding any other law to the contrary, a decedent shall be entitled to all applicable exclusion or exemption amounts as determined under the Internal Revenue Code as of December 31, 2009, before being s…

[§236D-3] Residents; tax imposed; credit for tax paid other state. (a) A tax in an amount equal to the federal credit is imposed on the transfer of the taxable estate of every resident. (b) If any property of a resident is subject to a death tax imposed by another state for which…

[§236D-3.5] Generation-skipping transfers; tax imposed; credit for tax paid other state. (a) A tax in an amount equal to the federal credit is imposed on every generation-skipping transfer of: (1) Property located in this State; and (2) Property from a resident trust. (b) If the …

[§236D-4] Nonresidents; tax imposed; exemption. (a) A tax in an amount computed as provided in this section is imposed on the transfer of the taxable estate located in Hawaii of every nonresident. (b) The tax shall be computed by multiplying the federal credit by a fraction, the …

[§236D-4.5] Nonresidents not citizens; tax imposed; exemption. (a) A tax in an amount computed as provided in this section is imposed on the noncitizen transfer of the taxable estate located in Hawaii of every nonresident decedent who was not a citizen at the time of their death.…

§236D-5 Tax reports; date to be filed; extensions. (a) The personal representative of every estate subject to the estate tax imposed by this chapter who is required by the laws of the United States to file a federal estate tax return shall file with the department on or before th…

§236D-6 Date payment due; date deemed received. (a) The taxes imposed by this chapter shall be paid to the department on or before the date the return for the taxes is required to be filed under section 236D-5. (b) For the purposes of this chapter, the timely filing of any tax re…

§236D-7 Interest on amount due; extension of time to file federal return. (a) Any tax due under this chapter which is not paid by the time prescribed for the filing of the report as provided in section 236D-5, not including any extension in respect to the filing of the report or …

§236D-8 Department to issue release; final settlement of account. (a) The department shall issue an automatic release of estate tax liability to the personal representative when: (1) No estate tax is imposed by this chapter and upon the receipt of a request for a release, if the …

§236D-9 Amended returns; final determination. (a) If an amended federal return is filed, there immediately shall be filed with the department an amended Hawaii report with a true copy of the amended federal return. If an additional tax under this chapter is required to be paid pu…

[§236E-1] Short title. This chapter shall be known and may be cited as the Estate and Generation-Skipping Transfer Tax Reform Act. [L 2012, c 220, pt of §1]

[§236E-10] Interest on amount due; penalties. (a) Any tax due under this chapter that is not paid by the time prescribed for the filing of the return as provided in section 236E-9, not including any extension with respect to the filing of the report or the payment of the tax, sha…

§236E-11 Extension of time to file return. If a federal transfer tax return is due and the date for filing the federal return or the date for payment of the federal transfer tax is extended by the Internal Revenue Service, the filing of the return and payment of the tax imposed b…

[§236E-12] Department to issue release; final settlement of account. (a) The department shall issue an automatic release of estate tax liability to the personal representative when: (1) No estate tax is imposed by this chapter and upon the receipt of a request for a release, if t…

[§236E-13] Amended returns; final determination. If the amount of the federal taxable estate reported on an estate's federal estate tax return is changed or corrected by the Internal Revenue Service, the person required to make and file the estate tax return under this chapter sh…

[§236E-14] Administration; rules. The department may adopt rules under chapter 91 to implement this chapter. [L 2012, c 220, pt of §1]

[§236E-15] Sale of property to pay tax; creation of lien. (a) Subject to chapter 560 and section 531-29, as applicable, a personal representative may sell any property necessary to pay the estate taxes due under this chapter. A personal representative may sell any property specif…

[§236E-16] Liability for failure to pay tax before distribution or delivery. (a) Any personal representative who distributes any property without first paying, securing another's payment of, or furnishing security for payment of the estate taxes due under this chapter shall be pe…

§236E-17 Generation-skipping transfers; tax imposed. (a) A Hawaii generation-skipping transfer tax is imposed on every taxable transfer involving: (1) Transferred property located in the State; and (2) Transferred property from a resident trust. (b) The tax shall be the applicabl…

[§236E-18] Administration by department; action for collection of tax; appeal. The department may collect the taxes provided for in this chapter, including applicable interest and penalties, and shall represent the State in all matters pertaining to this chapter, before any court…

[§236E-18.5] Audit of return; procedure upon failure to file return; additional taxes; limitation period. (a) The director of taxation, or the director's designee, is authorized and empowered to examine all account books, bank books, bank statements, records, vouchers, copies of …

[§236E-19] Parent as natural guardian for purposes of sections 2032A and 2057 of the Internal Revenue Code. A parent, without being appointed guardian of the person or conservator of the estate, or a conservator of the estate, or, if no conservator of the estate has been appointe…