§236D-3 Residents; tax imposed; credit for tax paid other state. (a) A tax in an amount equal to the federal credit is imposed on the transfer of the taxable estate of every resident.
(b) If any property of a resident is subject to a death tax imposed by another state for which a credit is allowed by section 2011; and, if the tax imposed by the other state is not qualified by a reciprocal provision allowing the property to be taxed in the state of decedent's domicile, the amount of the tax due under this section shall be credited with the lesser of:
(1) The amount of the death tax paid the other state and credited against the federal estate tax; or
(2) An amount computed by multiplying the federal credit by a fraction, the numerator of which is the value of the property subject to the death tax imposed by the other state, and the denominator of which is the value of the decedent's gross estate. [L 1983, c 217, pt of §1]
Law Journals and Reviews
Is The Hawaii Estate Tax Our State's Newest Supertramp? 14 HBJ, no. 13, at 91 (2011).