§236D-1 Short title. This chapter may be cited as the "Estate and Transfer Tax Reform Act of 1983". [L 1983, c 217, pt of §1]
Structure Hawaii Revised Statutes
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-15 Administration by department; action for collection of tax; appeal.