HRS §236E-7
Hawaii taxable estate
This section defines what counts as your Hawaii taxable estate for estate tax purposes. It is a technical definition that depends on federal tax rules and whether you are a resident, a nonresident, or a nonresident who is not a U.S. citizen. It does not set tax rates or deadlines.
everyone
The statute, as written — Hawaii taxable estate
For the purposes of this chapter, "Hawaii taxable estate" means: (1) For residents, the federal taxable estate under section 2051, et seq., of the Internal Revenue Code but without regard for the deduction for state death taxes paid under section 2058 of the Internal Revenue Code; (2) For nonresidents, the federal taxable estate under section 2051, et seq., of the Internal Revenue Code, but without regard for the deduction for state death taxes paid under section 2058 of the Internal Revenue Code, multiplied by a fraction, the numerator of which is the value of the property in the State subject to tax under this chapter, and the denominator of which is the federal gross estate; and (3) For nonresidents not citizens, the federal taxable estate determined under section 2106 of the Internal Revenue Code, but without regard for the deduction for state death taxes paid under section 2106(a)(4) of the Internal Revenue Code, multiplied by a fraction, the numerator of which is the value of the property with a situs in the State subject to tax under this chapter, and the denominator of which is the federal gross estate.
LawTrove is not legal advice. The summary above is a computer-generated restatement — the authoritative text is the official version linked above.