2011 Hawaii Code
DIVISION 1. GOVERNMENT
TITLE 14. TAXATION
231. Administration of Taxes
§231-21.5 Effect of civil union.
[§231-21.5] 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 force and effect as if they were "husband and wife", "spouses", or other terms that describe persons in a legal marital relationship. [L 2011, c 1, §3]
Note
Section applies to taxable years beginning after December 31, 2011. L 2011, c 1, §10.
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