HRS § 231-9.6 — Fiduciaries, liability


[§231-9.6] Fiduciaries, liability.
Every personal representative, trustee, guardian, or other fiduciary shall be
answerable as such for the performance of all acts, matters, or things as are
required to be done in respect to the assessment of the taxes for which the
fiduciary is responsible in a fiduciary capacity. The fiduciary shall be
liable for the payment of those taxes up to the amount of the available
property held by the fiduciary, but shall not be personally liable. The
fiduciary may retain so much property as may be necessary to pay the taxes
due. The fiduciary may recover the amount of taxes paid from the beneficiary
to whom the property shall have been distributed.