§236D-2  Definitions.  As used in this chapter:

     "Decedent" means a deceased individual.

     "Department" means the department of taxation.

     "Federal credit" means:

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

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

     "Generation-skipping transfer" means a generation-skipping transfer as defined and used in section 2611 of the federal Internal Revenue Code of 1986, as amended or renumbered.

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

     "Nonresident" means a decedent who was 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 extent permitted by law, any federal, state, or other governmental unit or subdivision or agency, department, or instrumentality thereof.

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

     "Property" means:

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

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

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

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

     "Resident trust" means a trust the administration of which is carried on wholly in the State; or if the administration 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 of the federal Internal Revenue Code of 1986, as amended or renumbered.

     "Taxable estate" means taxable estate as defined in sections 2051 to 2056 of the federal Internal Revenue Code of 1986, as amended or renumbered.

     "Transfer" means transfer as defined and used in section 2001 of the federal Internal Revenue Code of 1986, as amended or renumbered. [L 1983, c 217, pt of §1; am L 1984, c 248, §1; am L 1994, c 142, §§2, 3]