Hawaii Revised Statutes 236E-25 – Disclosure of federal return information
Terms Used In Hawaii Revised Statutes 236E-25
- Department: means the department of taxation. See Hawaii Revised Statutes 236E-2
- 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. See Hawaii Revised Statutes 236E-2
- Hawaii estate tax: means the tax due to the State with respect to a taxable transfer, unless the context clearly indicates otherwise. 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
- State: means any state or territory of the United States and the District of Columbia. See Hawaii Revised Statutes 236E-2
When receipt of estate tax information from the Internal Revenue Service under section 6103(d) of the Internal Revenue Code discloses possible Hawaii estate tax liability, any person possessing federal estate tax information shall be required to submit the information to the department upon request to enable the department to audit the return or Internal Revenue Service audit adjustments and to determine whether any tax, penalty, or interest is due the State where such return information has not been filed with the department. A claim of confidentiality shall not prohibit the dissemination of tax information required under this section and shall not constitute grounds for failing or refusing to surrender the tax information to the department in the administration and enforcement of this chapter. Any tax information submitted in compliance with this section shall be treated and afforded with the same confidentiality as a return filed under section 235-116.