§236E-24 Agreements with other states for payment of tax imposed by this chapter. Where the department claims that transferred property has a tax situs in this State and the taxing authority of any other state claims the same transferred property is subject to a transfer tax in the other state, the department may enter into a written agreement with the taxing authority in the other state and with the person required to file the Hawaii transfer tax return or pay the Hawaii transfer tax that a certain sum shall be accepted in full payment of the tax imposed by this chapter; provided that the agreement also fixes the amount to be paid in full payment to the other state. The person required to file the Hawaii transfer tax return or pay the Hawaii transfer tax shall be authorized to enter into the agreement provided for in this section. [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.