™Your Policy Risk Impact Agent
25 chapters · 663 sections in this title.
HRS §236E-20 Reimbursement
1.0K chars
[§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
1.7K chars
§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: (b) Amounts set forth …
HRS §236E-22 Expenses of court proceeding
0.4K chars
[§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…
HRS §236E-23 Who liable; amount
0.5K chars
[§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…