§236D-2  Definitions.  As used in thischapter:

"Decedent" means a deceasedindividual.

"Department" means the department oftaxation.

"Federal credit" means:

(1)  For a transfer, the maximum amount of the creditfor state death taxes allowed by section 2011 for the decedent's adjustedtaxable estate; and

(2)  For a generation-skipping transfer, the maximumamount of the credit for state taxes allowed by section 2604 of the federalInternal Revenue Code of 1986, as amended or renumbered.

"Generation-skipping transfer" meansa generation-skipping transfer as defined and used in section 2611 of thefederal Internal Revenue Code of 1986, as amended or renumbered.

"Gross estate" means gross estate asdefined and used in sections 2031 to 2045 of the federal Internal Revenue Codeof 1986, as amended or renumbered.

"Nonresident" means a decedent whowas not domiciled in Hawaii at time of death.

"Person" means any individual,estate, trust, receiver, cooperative association, club, corporation, company,firm, partnership, joint venture, syndicate, or other entity and, to the extentpermitted by law, any federal, state, or other governmental unit or subdivisionor agency, department, or instrumentality thereof.

"Personal representative" means thepersonal representative of a decedent appointed under chapter 560, and includesan executor (as defined under section 2203 of the federal Internal Revenue Codeof 1986, as amended or renumbered), administrator, successor personalrepresentative, special administrator, and persons who perform substantiallythe same function under the law governing their status.

"Property" means:

(1)  For a transfer, property included in the grossestate; and

(2)  For a generation-skipping transfer, all real andpersonal property subject to the federal generation- skipping transfer tax.

"Release" means a document issued bythe department which certifies that all taxes have either been paid or whichreleases the estate from all taxes due under this chapter.

"Resident" means a decedent who wasdomiciled in Hawaii at time of death.

"Resident trust" means a trust theadministration of which is carried on wholly in the State; or if theadministration is partly carried on in the State and partly outside the State,a trust of which one-half or more of the fiduciaries reside in the State.

"Section 2011" means section 2011 ofthe federal Internal Revenue Code of 1986, as amended or renumbered.

"Taxable estate" means taxable estateas defined in sections 2051 to 2056 of the federal Internal Revenue Code of1986, as amended or renumbered.

"Transfer" means transfer as definedand used in section 2001 of the federal Internal Revenue Code of 1986, asamended or renumbered. [L 1983, c 217, pt of §1; am L 1984, c 248, §1; am L1994, c 142, §§2, 3]