§236D-5  Tax reports; date to be filed;extensions.  (a)  The personal representative of every estate subject tothe estate tax imposed by this chapter who is required by the laws of theUnited States to file a federal estate tax return shall file with thedepartment on or before the date the federal estate tax return is required tobe filed, including any extension of time for filing the federal estate taxreturn:

(1)  A report for the estate taxes due under thischapter; and

(2)  A true copy of the federal estate tax return.

(b)  The person required to report and pay thefederal generation-skipping transfer tax to which the federal credit appliesshall file with the department on or before the date the federalgeneration-skipping transfer tax return is required to be filed, including anyextension of time for filing the federal return:

(1)  A report for the generation-skipping transfer taxdue under section 236D-3.5; and

(2)  A true copy of the federal generation-skippingtransfer tax return.

(c)  If the person required to file the returnhas obtained an extension of time for filing the federal return, the filingrequired by subsection (a) or (b) shall be extended similarly until the end ofthe time period granted in the extension of time for the federal return.  Atrue copy of the extension shall be filed with the department within thirtydays of issuance.

(d)  No Hawaii report need be filed if theestate is not subject to the estate tax imposed by this chapter.

(e)  If the estate is not subject to the estatetax imposed by this chapter, the personal representative may apply to thedepartment for the issuance of the release provided in this chapter.  Therelease, when issued, shall indicate that it has been determined that theestate is not subject to the estate tax and that the estate and the personalrepresentative are free of any claim by the State for estate taxes owed underthis chapter. [L 1983, c 217, pt of §1; am L 1994, c 142, §4]