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25 chapters · 664 sections in this title.
HRS §236E-2 Definitions
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§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…
HRS §236E-20 Reimbursement
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[§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 …
HRS §236E-21 Statute of limitations; claims for refund
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§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…
HRS §236E-22 Expenses of court proceeding
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[§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…