Hawaii taxable estate
HRS §236E-7
in effect236E-7. 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.
[L 2012, c 220, pt of §1; am L 2013,
c 60, §4]
Source: Hawaii State Legislature (capitol.hawaii.gov), via Internet Archive capturesURL: http://www.capitol.hawaii.gov/hrscurrent/Vol04_Ch0201-0257/HRS0236E/HRS_0236E-0007.htmFetched: 11/10/2026