[§236D-4]  Nonresidents; tax imposed;exemption.  (a)  A tax in an amount computed as provided in this section isimposed on the transfer of the taxable estate located in Hawaii of everynonresident.

(b)  The tax shall be computed by multiplyingthe federal credit by a fraction, the numerator of which is the value of theproperty located in Hawaii, and the denominator of which is the value of thedecedent's gross estate.

(c)  The transfer of the property of anonresident is exempt from the tax imposed by this section to the extent thatthe property of residents is exempt from taxation under the laws of the statein which the nonresident is domiciled, except that:

(1)  Real property having an actual situs in thisState, whether or not held in a trust the corpus of which is included in adecedent's gross estate for federal estate tax purposes;

(2)  A beneficial interest in a land trust which ownsreal property located in the State; and

(3)  Tangible personal property having an actual situsin this State;

shall be subject to tax under this section. [L 1983,c 217, pt of §1]