HI SB1188

Adds definition of "nonresident not citizen" to chapter 236E, Hawaii Revised Statutes, meaning a decedent required to file under subchapter B of chapter 11 of the Internal Revenue Code.

Clarifies that decedents in valid civil unions or recognized equivalents under Hawaii law compute estate and generation-skipping transfer taxes as if the civil union were recognized as a marriage under the Internal Revenue Code.

Makes technical corrections to sections 236E-6 and 236E-7 regarding applicable exclusion amounts and Hawaii taxable estate calculations for residents, nonresidents, and nonresidents not citizens.

Amends section 236E-21 to allow assessment of transfer tax underpayments within three years from federal estate tax return filing or one year after final federal determination, whichever is later.

Applies to decedents dying or taxable transfers occurring after December 31, 2012.