All provisions of the Internal Revenue Code referred to in this chapter that apply to a husband and wife, spouses, or person in a legal marital relationship shall be deemed to apply in this chapter to partners in a civil union with the same force and effect as if they were "husband and wife", "spouses", or other terms that describe persons in a legal marital relationship.
Haw. Rev. Stat. § 236D-2.3
Effect of civil union
Known as the Estate and Transfer Tax Reform Act
The act spans §§ 236–236 (22 sections).
L 2011, c 1, §5
Official source: Hawaii State Legislature. Reproduced from public-domain Hawaii statutes; confirm against the official source for the current text. Not legal advice.