HRS § 236D-8 — Department to issue release; final settlement of account


§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 this chapter and upon
the receipt of a request for a release, if the release includes the sworn
statement of the personal representative or agent that in fact no taxes are
due; or
(2) The estate taxes due under this chapter have been
paid as prescribed in section 236D-6, and the request for a release includes
the sworn statement of the personal representative that in fact all taxes due
have been paid.
(b) The obtaining of a release shall give to
the personal representative sufficient authority to effectuate the transfer of
all property composing the decedent's estate.