Hawaii Revised Statutes 236d. Estate and Transfer Tax

• 236d-1 Short Title.
  This chapter may be cited as the "Estate and Transfer Tax Reform Act of 1983". [L 1983, c 217, pt of §1]
• 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...
• 236d-2.3 Effect of Civil Union.
  All provisions of the Internal Revenue Code referred to in this chapter that apply to a husband and wife, spouses, or person in a...
• 236d-2.5 Taxation Under Chapter 236d; Applicable Exclusion Amount.
  Notwithstanding any other law to the contrary, a decedent shall be entitled to all applicable exclusion or exemption amounts as determined under the Internal...
• 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)...
• 236d-3.5 Generation-Skipping Transfers; Tax Imposed; Credit for Tax Paid Other State.
  (a) A tax in an amount equal to the federal credit is imposed on every generation-skipping transfer of: (1) Property located in this State;...
• 236d-4 Nonresidents; Tax Imposed; Exemption.
  (a) A tax in an amount computed as provided in this section is imposed on the transfer of the taxable estate located in Hawaii...
• 236d-4.5 Nonresidents Not Citizens; Tax Imposed; Exemption.
  (a) A tax in an amount computed as provided in this section is imposed on the noncitizen transfer of the taxable estate located in...
• 236d-5 Tax Reports; Date to Be Filed; Extensions.
  (a) The personal representative of every estate subject to the estate tax imposed by this chapter who is required by the laws of the...
• 236d-6 Date Payment Due; Date Deemed Received.
  (a) The taxes imposed by this chapter shall be paid to the department on or before the date the return for the taxes is...
• 236d-7 Interest on Amount Due; Extension of Time to File Federal Return.
  (a) Any tax due under this chapter which is not paid by the time prescribed for the filing of the report as provided in...
• 236d-8 Department to Issue Release; Final Settlement of Account.
  (a) The department shall issue an automatic release of estate tax liability to the personal representative when: (1) No estate tax is imposed by...
• 236d-9 Amended Returns; Final Determination.
  (a) If an amended federal return is filed, there immediately shall be filed with the department an amended Hawaii report with a true copy...
• 236d-10 Administration; Rules.
  The department shall adopt such rules under chapter 91 as may be necessary to carry into effect this chapter, including rules relating to the...
• 236d-11 Sale of Property to Pay Tax; Creation of Lien.
  (a) Subject to chapter 560 and section 531-29, as applicable, a personal representative may sell so much of any property as is necessary to...
• 236d-12 Liability for Failure to Pay Tax Before Distribution or Delivery.
  (a) Any personal representative who distributes any property without first paying, securing another's payment of, or furnishing security for payment of the estate taxes...
• 236d-13 Refund for Overpayment.
  Whenever the tax due under this chapter is proved to have been overpaid, the department shall refund the amount of the overpayment, together with...
• 236d-14 Repealed.
  L 1995, c 92, §24.
• 236d-15 Administration by Department; Action for Collection of Tax; Appeal.
  The department may collect the taxes provided for in this chapter, including applicable interest and penalties, and shall represent this State in all matters...
• 236d-16 Expenses of Court Proceeding.
  Whenever a circuit court certifies that there was probable cause for issuing a citation and taking proceedings under this chapter, the director of finance...
• 236d-17 Who Liable, Amount.
  Every person who fails or refuses to perform, within a reasonable time, any and every duty required by this chapter, or who fails or...
• 236d-18 Disposition of Revenues.
  All moneys collected under this chapter shall be state realizations, to be kept and accounted for as provided by law. [L 1983, c 217,...

Last modified: October 27, 2016