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Hawaii Revised Statutes — Title 14 (Taxation)

HRS § 236D-8

Department to issue release; final settlement of account

Official textcapitol.hawaii.gov


§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.

Last amended: [L 1983, c 217, pt of §1; am L 1994, c 142, §7] Law Journals and Reviews Is The Hawaii Estate Tax Our State's Newest Supertramp? 14 HBJ, no. 13, at 91 (2011). Previous Vol04_Ch0201-0257 Next

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In this chapter (22 sections)
  1. 236D-1 · Short title
  2. 236D-2 · Definitions
  3. 236D-2.3 · 236D-2.3
  4. 236D-2.5 · Taxation under chapter 236D; applicable exclusion amount
  5. 236D-3 · Residents; tax imposed; credit for tax paid other state
  6. 236D-3.5 · Generation-skipping transfers; tax imposed; credit for tax…
  7. 236D-4 · Nonresidents; tax imposed; exemption
  8. 236D-4.5 · Nonresidents not citizens; tax imposed; exemption
  9. 236D-5 · Tax reports; date to be filed; extensions
  10. 236D-6 · Date payment due; date deemed received
  11. 236D-7 · Interest on amount due; extension of time to file federal…
  12. 236D-8 · Department to issue release; final settlement of account
  13. 236D-9 · Amended returns; final determination
  14. 236D-10 · Administration; rules
  15. 236D-11 · Sale of property to pay tax; creation of lien
  16. 236D-12 · Liability for failure to pay tax before distribution or…
  17. 236D-13 · Refund for overpayment
  18. 236D-14 · REPEALED
  19. 236D-15 · Administration by department; action for collection of tax;…
  20. 236D-16 · Expenses of court proceeding
  21. 236D-17 · Who liable, amount
  22. 236D-18 · Disposition of revenues
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