§236E-20 Reimbursement. If a person who pays the Hawaii transfer tax arising from a taxable transfer is entitled under the Internal Revenue Code or any other state or federal statute or rule of law to reimbursement of a portion of the federal transfer tax from any other person who has received transferred property, then, unless the governing document directs otherwise, the person who paid the Hawaii transfer tax shall be entitled to reimbursement from that other person of a portion of the Hawaii transfer tax. The amount of reimbursement shall be determined by multiplying the total Hawaii transfer tax by a fraction, the numerator of which shall be the gross value of the transferred property received by that other person and having a tax situs in the State that gives rise to a right of reimbursement of the federal transfer tax, and the denominator of which shall be the gross value of all transferred property having a tax situs in the State. [L 2012, c 220, pt of §1]
Structure Hawaii Revised Statutes
236E. Estate and Generation-Skipping Transfer Tax
236E-3 Conformance to the Internal Revenue Code; general application.
236E-5 Legislative intent; application of Internal Revenue Code.
236E-6 Applicable exclusion amounts.
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-21 Statute of limitations; claims for refund.
236E-22 Expenses of court proceeding.
236E-24 Agreements with other states for payment of tax imposed by this chapter.