Hawaii Revised Statutes
236E. Estate and Generation-Skipping Transfer Tax
236E-22 Expenses of court proceeding.

§236E-22 Expenses of court proceeding. Whenever a circuit court certifies that probable cause exists for issuing a citation and taking proceedings under this chapter, the director of finance shall pay from the tax reserve fund provided in section 231-23(c)(2), or allow all expenses incurred for services of citation and other lawful disbursements that have not otherwise been paid. [L 2012, c 220, pt of §1]

Structure Hawaii Revised Statutes

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.