Chapter 236D — Chapter 236D
11 sections in this chapter.
HRS §236D-11 Sale of property to pay tax; creation of lien
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§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 pay the estate taxes due under this chapter. A personal representative may sell so m…
HRS §236D-12 Liability for failure to pay tax before distribution or delivery
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§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 due under this chapter is personally…
HRS §236D-13 Refund for overpayment
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§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 interest at the then existing statutory rate of interest in the manner provided in section 231-23(c).…
HRS §236D-14 REPEALED
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§236D-14 REPEALED. L 1995, c 92, §24.
HRS §236D-15 Administration by department; action for collection of tax; appeal
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§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 cou…
HRS §236D-2 Definitions
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§236D-2 Definitions. As used in this chapter: "Decedent" means a deceased individual. "Department" means the department of taxation. "Federal credit" means: "Generation-skipping transfer" means a generation-skipping transfer as defined and used in section 2611 of the Internal Rev…
HRS §236D-5 Tax reports; date to be filed; extensions
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§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 United States to file a federal estate tax return shall file with the department on or before th…
HRS §236D-6 Date payment due; date deemed received
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§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 required to be filed under section 236D-5. (b) For the purposes of this chapter, the timely filing of any tax re…
HRS §236D-7 Interest on amount due; extension of time to file federal return
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§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 section 236D-5, not including any extension in respect to the filing of the report or …
HRS §236D-8 Department to issue release; final settlement of account
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§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: (b) The obtaining of a release shall give to the personal representative sufficient authority to effe…
HRS §236D-9 Amended returns; final determination
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§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 of the amended federal return. If an additional tax under this chapter is required to be paid pu…