§236D-8 Department to issue release; final settlement of account. (a) The department shall issue an automatic release of estate tax liability to the personal representative when:
(1) No estate tax is imposed by this chapter and upon the receipt of a request for a release, if the release includes the sworn statement of the personal representative or agent that in fact no taxes are due; or
(2) The estate taxes due under this chapter have been paid as prescribed in section 236D-6, and the request for a release includes the sworn statement of the personal representative that in fact all taxes due have been paid.
(b) The obtaining of a release shall give to the personal representative sufficient authority to effectuate the transfer of all property composing the decedent's estate. [L 1983, c 217, pt of §1; am L 1994, c 142, §7]
Law Journals and Reviews
Is The Hawaii Estate Tax Our State's Newest Supertramp? 14 HBJ, no. 13, at 91 (2011).
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.