HRS §236D-4
Estate tax for nonresidents and exemptions
This section imposes an estate tax on property located in Hawaii that belongs to a person who lived elsewhere when they died. The tax is based on a federal credit and the value of the Hawaii property. Some property is exempt if the other state gives similar breaks, but certain Hawaii real estate and personal property are always taxed.
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The statute, as written — 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 numerator of which is the value of the property located in Hawaii, and the denominator of which is the value of the decedent's gross estate. (c) The transfer of the property of a nonresident is exempt from the tax imposed by this section to the extent that the property of residents is exempt from taxation under the laws of the state in which the nonresident is domiciled, except that: (1) Real property having an actual situs in this State, whether or not held in a trust the corpus of which is included in a decedent's gross estate for federal estate tax purposes; (2) A beneficial interest in a land trust which owns real property located in the State; and (3) Tangible personal property having an actual situs in this State; shall be subject to tax under this section.
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