(a) If the amount paid with respect to any taxable transfer is less than the amount due under this chapter, the department shall assess the underpayment from the person responsible for payment, as follows:

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Terms Used In Hawaii Revised Statutes 236E-21

  • Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
  • Department: means the department of taxation. See Hawaii Revised Statutes 236E-2
  • 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. See Hawaii Revised Statutes 236E-2
  • Federal taxable estate: means the gross estate less allowable deductions, as determined under chapter 11 of the Internal Revenue Code. See Hawaii Revised Statutes 236E-2
  • Federal transfer tax: means the federal estate tax or the federal generation-skipping transfer tax. See Hawaii Revised Statutes 236E-2
  • Gross estate: The total fair market value of all property and property interests, real and personal, tangible and intangible, of which a decedent had beneficial ownership at the time of death before subtractions for deductions, debts, administrative expenses, and casualty losses suffered during estate administration.
  • Gross estate: means gross estate as defined and used in sections 2031 to 2046 of the Internal Revenue Code. See Hawaii Revised Statutes 236E-2
  • Hawaii transfer tax: means the Hawaii estate tax or the Hawaii generation-skipping transfer tax. See Hawaii Revised Statutes 236E-2
  • Internal Revenue Code: means subtitle B of the federal Internal Revenue Code of 1986, as amended as of December 31, 2022, as it applies to the determination of gross estate, adjusted gross estate, federal taxable estate, and generation-skipping transfers, except those provisions of the Internal Revenue Code and federal public laws that, pursuant to this chapter, do not apply or are otherwise limited in application. See Hawaii Revised Statutes 236E-3
  • 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. See Hawaii Revised Statutes 236E-2
  • Property: means property included in the gross estate. See Hawaii Revised Statutes 236E-2
  • State: means any state or territory of the United States and the District of Columbia. See Hawaii Revised Statutes 236E-2
  • 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. See Hawaii Revised Statutes 236E-2

(1) If a federal transfer tax return is due, a proceeding to assess the underpayment amount shall commence within:

(A) Three years from the date the federal transfer tax return was filed; or
(B) One year after the date of final determination of the related federal transfer tax,

whichever is later; or

(2) If a federal transfer tax return is not due, a proceeding to assess the underpayment amount shall commence within:

(A) Three years from the date the Hawaii transfer tax return was filed; or
(B) One year after the date of final determination of the related Hawaii transfer tax,

whichever is later.

(b) Amounts set forth on a duly filed and accepted federal return for valuations of property, the gross estate, federal taxable estate, and applicable exclusion amount shall be conclusive for purposes of this chapter, and the return required under this chapter shall use the same amounts as the corresponding amounts on the federal return; provided that with regard to a decedent who was in a valid civil union or recognized equivalent under the laws of the State, but that is not recognized by the Internal Revenue Code as a marriage for federal tax purposes, computations of the valuations of property, the gross estate, federal taxable estate, and applicable exclusion amount shall be made as if the civil union or recognized equivalent under the laws of the State were recognized as a marriage.
(c) If the amount paid with respect to any taxable transfer is more than the amount due under this chapter, the department shall refund the excess to the person entitled to the refund together with interest at the existing statutory rate of interest in the manner provided in § 231-23, as follows:

(1) If a federal transfer tax return was due, an application for refund shall be filed with the department within:

(A) One year after the last date allowable under the Internal Revenue Code for filing a claim for refund of any part of the related federal transfer tax; or
(B) One year after the date of final determination of the related federal transfer tax,

whichever is later; or

(2) If a federal transfer tax return was not due, an application for refund shall be filed with the department within:

(A) Three years from the date the Hawaii transfer tax return was filed; or
(B) One year after the date of final determination of the related Hawaii transfer tax,

whichever is later.

(d) As to all tax payments for which a refund or credit is not authorized by this section, including, without prejudice to the generality of the foregoing, cases of unconstitutionality, the remedies provided by appeal or by § 40-35 are exclusive.

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