HRS § 235-100.5 — Abatement of income taxes of members of armed forces on death


[§235-100.5] Abatement of income taxes of
members of armed forces on death. Section 692 (with respect to income
taxes of members of armed forces on death) of the Internal Revenue Code shall
be operative for the purposes of this chapter and the department shall have the
authority to abate income taxes as provided in section 692.
For the purposes of this section "member
of the Armed Forces of the United States" shall have the same meaning as
provided by section 7701(a)(15) of the Internal Revenue Code.