Estate and Transfer Tax

  1. Law
  2. Hawaii Revised Statutes
  3. Taxation
  4. Estate and Transfer Tax

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Section
236D-1

Short title.

Section
236D-2

Definitions.

Section
236D-2.3

Effect of civil union.

Section
236D-2.5

Taxation under chapter 236D; applicable exclusion amount.

Section
236D-3

Residents; tax imposed; credit for tax paid other state.

Section
236D-3.5

Generation-skipping transfers; tax imposed; credit for tax paid other state.

Section
236D-4

Nonresidents; tax imposed; exemption.

Section
236D-4.5

Nonresidents not citizens; tax imposed; exemption.

Section
236D-5

Tax reports; date to be filed; extensions.

Section
236D-6

Date payment due; date deemed received.

Section
236D-7

Interest on amount due; extension of time to file federal return.

Section
236D-8

Department to issue release; final settlement of account.

Section
236D-9

Amended returns; final determination.

Section
236D-10

Administration; rules.

Section
236D-11

Sale of property to pay tax; creation of lien.

Section
236D-12

Liability for failure to pay tax before distribution or delivery.

Section
236D-13

Refund for overpayment.

Section
236D-14

REPEALED.

Section
236D-15

Administration by department; action for collection of tax; appeal.

Section
236D-16

Expenses of court proceeding.

Section
236D-17

Who liable, amount.

Section
236D-18

Disposition of revenues.