2011 Hawaii Code
DIVISION 1. GOVERNMENT
TITLE 14. TAXATION
236D. Estate and Transfer Tax
§236D-5 Tax reports; date to be filed; extensions.
§236D-5 Tax reports; date to be filed; extensions. (a) The personal representative of every estate subject to the estate tax imposed by this chapter who is required by the laws of the United States to file a federal estate tax return shall file with the department on or before the date the federal estate tax return is required to be filed, including any extension of time for filing the federal estate tax return:
(1) A report for the estate taxes due under this chapter; and
(2) A true copy of the federal estate tax return.
(b) The person required to report and pay the federal generation-skipping transfer tax to which the federal credit applies shall file with the department on or before the date the federal generation-skipping transfer tax return is required to be filed, including any extension of time for filing the federal return:
(1) A report for the generation-skipping transfer tax due under section 236D-3.5; and
(2) A true copy of the federal generation-skipping transfer tax return.
(c) If the person required to file the return has obtained an extension of time for filing the federal return, the filing required by subsection (a) or (b) shall be extended similarly until the end of the time period granted in the extension of time for the federal return. A true copy of the extension shall be filed with the department within thirty days of issuance.
(d) No Hawaii report need be filed if the estate is not subject to the estate tax imposed by this chapter.
(e) If the estate is not subject to the estate tax imposed by this chapter, the personal representative may apply to the department for the issuance of the release provided in this chapter. The release, when issued, shall indicate that it has been determined that the estate is not subject to the estate tax and that the estate and the personal representative are free of any claim by the State for estate taxes owed under this chapter. [L 1983, c 217, pt of §1; am L 1994, c 142, §4]
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