HRS § 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.