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2018 Hawaii Revised Statutes
TITLE 14. TAXATION
236E. Estate and Generation-Skipping Transfer Tax
- 236E-1 Short title.
- 236E-2 Definitions.
- 236E-3 Conformance to the Internal Revenue Code; general application.
- 236E-4 Administration, adoption, and interrelationship of Internal Revenue Code and federal public laws with this chapter.
- 236E-5 Legislative intent; application of Internal Revenue Code.
- 236E-6 Applicable exclusion amounts.
- 236E-7 Hawaii taxable estate.
- 236E-8 Tax imposed; credit for tax paid other state.
- 236E-9 Returns; time to file return and pay tax.
- 236E-10 Interest on amount due; penalties.
- 236E-11 Extension of time to file return.
- 236E-12 Department to issue release; final settlement of account.
- 236E-13 Amended returns; final determination.
- 236E-14 Administration; rules.
- 236E-15 Sale of property to pay tax; creation of lien.
- 236E-16 Liability for failure to pay tax before distribution or delivery.
- 236E-17 Generation-skipping transfers; tax imposed.
- 236E-18 Administration by department; action for collection of tax; appeal.
- 236E-18.5 Audit of return; procedure upon failure to file return; additional taxes; limitation period.
- 236E-19 Parent as natural guardian for purposes of sections 2032A and 2057 of the Internal Revenue Code.
- 236E-20 Reimbursement.
- 236E-21 Statute of limitations; claims for refund.
- 236E-22 Expenses of court proceeding.
- 236E-23 Who liable; amount.
- 236E-24 Agreements with other states for payment of tax imposed by this chapter.
- 236E-25 Disclosure of federal return information.
- 236E-26 Disposition of revenues.
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