Hawaii Revised Statutes 236E-10 – Interest on amount due; penalties
Current as of: 2024 | Check for updates
|
Other versions
Terms Used In Hawaii Revised Statutes 236E-10
- Federal return: means the federal estate tax return with respect to the federal estate tax and means the federal generation-skipping transfer tax return with respect to the federal generation-skipping transfer tax. See Hawaii Revised Statutes 236E-2
- Federal transfer tax: means the federal estate tax or the federal generation-skipping transfer tax. See Hawaii Revised Statutes 236E-2
- Internal Revenue Code: means subtitle B of the federal Internal Revenue Code of 1986, as amended as of December 31, 2022, as it applies to the determination of gross estate, adjusted gross estate, federal taxable estate, and generation-skipping transfers, except those provisions of the Internal Revenue Code and federal public laws that, pursuant to this chapter, do not apply or are otherwise limited in application. See Hawaii Revised Statutes 236E-3
- month: means a calendar month; and the word "year" a calendar year. See Hawaii Revised Statutes 1-20