§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 Revenue Code as amended as of December 21, 2017.

"Decedent" means a deceased individual owning property in the State.

"Department" means the department of taxation.

"Federal estate tax" means the tax due to the United States with respect to a taxable transfer under chapter 11 of the Internal Revenue Code.

"Federal generation-skipping transfer tax" means the tax due to the United States with respect to a taxable transfer under chapter 13 of the Internal Revenue Code.

"Federal return" means the federal estate tax return with respect to the federal estate tax and means the federal generation-skipping transfer tax return with respect to the federal generation-skipping transfer tax.

"Federal taxable estate" means the gross estate less allowable deductions, as determined under chapter 11 of the Internal Revenue Code.

"Federal transfer tax" means the federal estate tax or the federal generation-skipping transfer tax.

"Generation-skipping transfer" means a generation-skipping transfer as defined and used in section 2611 of the Internal Revenue Code.

"Gross estate" means gross estate as defined and used in sections 2031 to 2046 of the Internal Revenue Code.

"Hawaii estate tax" means the tax due to the State with respect to a taxable transfer, unless the context clearly indicates otherwise.

"Hawaii generation-skipping transfer tax" means the tax due to the State with respect to a taxable transfer that gives rise to a federal generation-skipping transfer tax.

"Hawaii net taxable estate" means Hawaii taxable estate less the applicable exclusion amount as set forth in section 236E-6.

"Hawaii transfer tax" means the Hawaii estate tax or the Hawaii generation-skipping transfer tax.

"Nonresident" means a decedent who was not domiciled in the State at time of death.

"Nonresident not citizen" means a decedent required to file under subchapter B of chapter 11 of the Internal Revenue Code.

"Nonresident trust" means a trust other than a resident trust as defined in this section.

"Person" means any individual, estate, trust, receiver, cooperative association, club, corporation, company, firm, partnership, joint venture, syndicate, or other entity and, to the extent permitted by law, any federal, state, or other governmental unit or subdivision or agency, department, or instrumentality thereof.

"Personal representative" means the personal representative of a decedent appointed under chapter 560, and includes an executor as defined under section 2203 of the Internal Revenue Code, administrator, successor personal representative, special administrator, and persons who perform substantially the same function under the law governing their status.

"Property" means property included in the gross estate.

"Qualified heir" means a qualified heir as defined in section 2032A(e)(1) of the Internal Revenue Code.

"Release" means a document issued by the department that certifies that all taxes have been paid or the estate is released from all taxes due under this chapter.

"Resident" means a decedent who was domiciled in the State at the time of death.

"Resident trust" means a resident trust as defined under section 235-1; or if the administration is partly carried on in the State and partly outside the State, a trust where one-half or more of the fiduciaries reside in the State.

"Situs" means, with respect to a decedent not a resident or citizen of the United States, the location of the decedent's property within the meaning of section 2104 of the Internal Revenue Code, including regulations and other guidance issued thereunder, substituting "Hawaii" for "the United States".

"State" means any state or territory of the United States and the District of Columbia.

"Transfer" or "taxable transfer" means:

(1) A transfer as used in section 2001(a) of the Internal Revenue Code and shall include the disposition of or failure to use property for a qualified use under section 2032A(c) of the Internal Revenue Code; or

(2) A generation-skipping transfer as defined and used in section 2611 of the Internal Revenue Code; provided that a direct skip that is a transfer subject to the tax imposed by chapter 12 of the Internal Revenue Code shall not be treated as a taxable transfer.

"Transferee" means a transferee within the meaning of sections 2603(a)(1) and 6901(h) of the Internal Revenue Code.

"Transferred property" means:

(1) With respect to a taxable transfer subject to the federal estate tax, the deceased individual's gross estate as defined in section 2031 of the Internal Revenue Code;

(2) With respect to a taxable transfer occurring as a result of a taxable termination as defined in section 2612(a) of the Internal Revenue Code, the taxable amount determined under section 2622(a) of the Internal Revenue Code;

(3) With respect to a taxable transfer occurring as a result of a taxable distribution as defined in section 2612(b) of the Internal Revenue Code, the taxable amount determined under section 2621(a) of the Internal Revenue Code;

(4) With respect to a taxable transfer occurring as a result of a direct skip, as defined in section 2612(c) of the Internal Revenue Code, the taxable amount determined under section 2623 of the Internal Revenue Code; and

(5) With respect to an event which causes the imposition of an additional federal estate tax under section 2032A(c) of the Internal Revenue Code, the qualified real property that was disposed of or which ceased to be used for the qualified use, within the meaning of section 2032A(c)(1) of the Internal Revenue Code. [L 2012, c 220, pt of §1; am L 2013, c 60, §2; am L 2018, c 27, §6]

Note

The 2018 amendment applies to decedents dying or taxable transfers occurring after December 31, 2017. L 2018, c 27, §15(2).