Title 14, Taxation

[§236E-13] Amended returns; final determination. If the amount of the federal taxable estate reported on an estate's federal estate tax return is changed or corrected by the Internal Revenue Service, the person required to make and file the estate tax return under this chapter sh…

[§236E-14] Administration; rules. The department may adopt rules under chapter 91 to implement this chapter. [L 2012, c 220, pt of §1]

[§236E-15] 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 any property necessary to pay the estate taxes due under this chapter. A personal representative may sell any property specif…

[§236E-16] 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 shall be pe…

§236E-17 Generation-skipping transfers; tax imposed. (a) A Hawaii generation-skipping transfer tax is imposed on every taxable transfer involving: (1) Transferred property located in the State; and (2) Transferred property from a resident trust. (b) The tax shall be the applicabl…

[§236E-18] 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 the State in all matters pertaining to this chapter, before any court…

[§236E-18.5] Audit of return; procedure upon failure to file return; additional taxes; limitation period. (a) The director of taxation, or the director's designee, is authorized and empowered to examine all account books, bank books, bank statements, records, vouchers, copies of …

[§236E-19] Parent as natural guardian for purposes of sections 2032A and 2057 of the Internal Revenue Code. A parent, without being appointed guardian of the person or conservator of the estate, or a conservator of the estate, or, if no conservator of the estate has been appointe…

§236E-2 Definitions. As used in this chapter: "Applicable generation-skipping transfer tax rate" means 2.25 per cent multiplied by the inclusion ratio with respect to any property transferred in a generation-skipping transfer as determined under section 2642 of the Internal Reven…

[§236E-20] Reimbursement. If a person who pays the Hawaii transfer tax arising from a taxable transfer is entitled under the Internal Revenue Code or any other state or federal statute or rule of law to reimbursement of a portion of the federal transfer tax from any other person …

§236E-21 Statute of limitations; claims for refund. (a) If the amount paid with respect to any taxable transfer is less than the amount due under this chapter, the department shall assess the underpayment from the person responsible for payment, as follows: (1) If a federal trans…

[§236E-22] Expenses of court proceeding. Whenever a circuit court certifies that probable cause exists for issuing a citation and taking proceedings under this chapter, the director of finance shall pay from the tax reserve fund provided in section 231-23(c)(2), or allow all expe…

[§236E-23] Who liable; amount. In addition to the amount of tax determined to be due under this chapter, every person who fails or refuses to perform, within a reasonable time, any duty required by this chapter, or who fails or refuses to make and deliver within a reasonable time…

[§236E-24] Agreements with other states for payment of tax imposed by this chapter. Where the department claims that transferred property has a tax situs in this State and the taxing authority of any other state claims the same transferred property is subject to a transfer tax in…

[§236E-25] Disclosure of federal return information. When receipt of estate tax information from the Internal Revenue Service under section 6103(d) of the Internal Revenue Code discloses possible Hawaii estate tax liability, any person possessing federal estate tax information sh…

[§236E-26] Disposition of revenues. All moneys collected under this chapter shall be state realizations, to be kept and accounted for as provided by law. [L 2012, c 220, pt of §1]

§236E-3 Conformance to the Internal Revenue Code; general application. For all decedents dying, or transfers occurring, after December 31, 2024, as used in this chapter, "Internal Revenue Code" means subtitle B of the federal Internal Revenue Code of 1986, as amended as of Decemb…

§236E-4 Administration, adoption, and interrelationship of Internal Revenue Code and federal public laws with this chapter. (a) Reference in provisions of the Internal Revenue Code that are operative in this State to provisions in the Internal Revenue Code that are not operative …

§236E-5 Legislative intent; application of Internal Revenue Code. (a) It is the intent of this chapter, in addition to the essential purpose of raising revenue, to conform the estate and generation-skipping transfer tax law of the State as closely as possible to the Internal Reve…

§236E-6 Applicable exclusion amounts. (a) An exclusion from a Hawaii taxable estate shall be allowed to the estate of every decedent against the tax imposed by section 236E-8. For the purpose of this section, the applicable exclusion amount is equal to: (1) The federal applicable…

§236E-7 Hawaii taxable estate. For the purposes of this chapter, "Hawaii taxable estate" means: (1) For residents, the federal taxable estate under section 2051, et seq., of the Internal Revenue Code but without regard for the deduction for state death taxes paid under section 20…

§236E-8 Tax imposed; credit for tax paid other state. (a) This section shall apply to a decedent who, at the time of death was: (1) A resident of the State; or (2) A nonresident of the State whose gross estate includes any real property situated in the State or tangible personal …

§236E-9 Returns; time to file return and pay tax. (a) The Hawaii transfer tax return, including any supplemental or amended return, is required to be filed pursuant to this chapter whenever a federal estate tax return or applicable generation-skipping transfer tax return is requi…