HRS § 236D-15 — Administration by department; action for collection of tax; appeal


§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 pertaining to this chapter, either
before courts or in any other manner. The department, through the attorney
general, may institute proceedings for the collection of the taxes and any
interest and penalties on the taxes.
The circuit court for any county which has
assumed lawful jurisdiction over the property of the decedent for general
probate or administration purposes under the laws of Hawaii shall have
jurisdiction to hear and determine all questions in relation to the estate tax
arising under this chapter. If no probate or administration proceedings have
been taken out in any court of this State, the circuit court for the county in
which the decedent was a resident, if the decedent was a domiciliary, or, if
the decedent was a nondomiciliary, any court which has sufficient jurisdiction
over the property of the decedent, the transfer of which is taxable, to issue
probate or administration proceedings thereon, had the same been justified by
the legal status of the property or had the same been applied for, shall have
jurisdiction. Any such court first acquiring jurisdiction shall retain the
same to the exclusion of every other. The tax appeal court shall have
jurisdiction to hear and determine all questions in relation to the
generation-skipping transfer tax arising under this chapter.
Any person aggrieved by any assessment of the
tax imposed by this chapter may appeal from the assessment to a court of
competent jurisdiction within the time set forth in section 235-114. The
distribution of taxes paid pending the appeal shall be as provided in chapter
232.