Estate and Generation-Skipping Transfer Tax

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

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Section
236E-1

Short title.

Section
236E-2

Definitions.

Section
236E-3

Conformance to the Internal Revenue Code; general application.

Section
236E-4

Administration, adoption, and interrelationship of Internal Revenue Code and federal public laws with this chapter.

Section
236E-5

Legislative intent; application of Internal Revenue Code.

Section
236E-6

Applicable exclusion amounts.

Section
236E-7

Hawaii taxable estate.

Section
236E-8

Tax imposed; credit for tax paid other state.

Section
236E-9

Returns; time to file return and pay tax.

Section
236E-10

Interest on amount due; penalties.

Section
236E-11

Extension of time to file return.

Section
236E-12

Department to issue release; final settlement of account.

Section
236E-13

Amended returns; final determination.

Section
236E-14

Administration; rules.

Section
236E-15

Sale of property to pay tax; creation of lien.

Section
236E-16

Liability for failure to pay tax before distribution or delivery.

Section
236E-17

Generation-skipping transfers; tax imposed.

Section
236E-18

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

Section
236E-18.5

Audit of return; procedure upon failure to file return; additional taxes; limitation period.

Section
236E-19

Parent as natural guardian for purposes of sections 2032A and 2057 of the Internal Revenue Code.

Section
236E-20

Reimbursement.

Section
236E-21

Statute of limitations; claims for refund.

Section
236E-22

Expenses of court proceeding.

Section
236E-23

Who liable; amount.

Section
236E-24

Agreements with other states for payment of tax imposed by this chapter.

Section
236E-25

Disclosure of federal return information.

Section
236E-26

Disposition of revenues.