2015 Hawaii Revised Statutes
TITLE 14. TAXATION
236D. Estate and Transfer Tax
- 236D-1 Short title.
- 236D-2 Definitions.
- 236D-2.3 Effect of civil union.
- 236D-2.5 Taxation under chapter 236D; applicable exclusion amount.
- 236D-3 Residents; tax imposed; credit for tax paid other state.
- 236D-3.5 Generation-skipping transfers; tax imposed; credit for tax paid other state.
- 236D-4 Nonresidents; tax imposed; exemption.
- 236D-4.5 Nonresidents not citizens; tax imposed; exemption.
- 236D-5 Tax reports; date to be filed; extensions.
- 236D-6 Date payment due; date deemed received.
- 236D-7 Interest on amount due; extension of time to file federal return.
- 236D-8 Department to issue release; final settlement of account.
- 236D-9 Amended returns; final determination.
- 236D-10 Administration; rules.
- 236D-11 Sale of property to pay tax; creation of lien.
- 236D-12 Liability for failure to pay tax before distribution or delivery.
- 236D-13 Refund for overpayment.
- 236D-14 REPEALED.
- 236D-15 Administration by department; action for collection of tax; appeal.
- 236D-16 Expenses of court proceeding.
- 236D-17 Who liable, amount.
- 236D-18 Disposition of revenues.
Chapter does not apply to decedents dying or taxable transfers occurring after January 25, 2012. L 2012, c 220, 3.
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