Hawaii Revised Statutes
Title 14. Taxation
236D. Estate and Transfer Tax

236D-1 Short title. - §236D-1 Short title. This chapter may be cited as the...

236D-2 Definitions. - §236D-2 Definitions. As used in this chapter: "Decedent" means a...

236D-2.3 Effect of civil union. - §236D-2.3 Effect of civil union. All provisions of the Internal...

236D-2.5 Taxation under chapter 236D; applicable exclusion amount. - §236D-2.5 Taxation under chapter 236D; applicable exclusion amount. Notwithstanding any...

236D-3 Residents; tax imposed; credit for tax paid other state. - §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-3.5 Generation-skipping transfers; tax imposed; credit for tax paid other...

236D-4 Nonresidents; tax imposed; exemption. - §236D-4 Nonresidents; tax imposed; exemption. (a) A tax in an...

236D-4.5 Nonresidents not citizens; tax imposed; exemption. - §236D-4.5 Nonresidents not citizens; tax imposed; exemption. (a) A tax...

236D-5 Tax reports; date to be filed; extensions. - §236D-5 Tax reports; date to be filed; extensions. (a) The...

236D-6 Date payment due; date deemed received. - §236D-6 Date payment due; date deemed received. (a) The taxes...

236D-7 Interest on amount due; extension of time to file federal return. - §236D-7 Interest on amount due; extension of time to file...

236D-8 Department to issue release; final settlement of account. - §236D-8 Department to issue release; final settlement of account. (a)...

236D-9 Amended returns; final determination. - §236D-9 Amended returns; final determination. (a) If an amended federal...

236D-10 Administration; rules. - §236D-10 Administration; rules. The department shall adopt such rules under...

236D-11 Sale of property to pay tax; creation of lien. - §236D-11 Sale of property to pay tax; creation of lien....

236D-12 Liability for failure to pay tax before distribution or delivery. - §236D-12 Liability for failure to pay tax before distribution or...

236D-13 Refund for overpayment. - §236D-13 Refund for overpayment. Whenever the tax due under this...

236D-14 REPEALED. - §236D-14 REPEALED. L 1995, c 92, §24.

236D-15 Administration by department; action for collection of tax; appeal. - §236D-15 Administration by department; action for collection of tax; appeal....

236D-16 Expenses of court proceeding. - §236D-16 Expenses of court proceeding. Whenever a circuit court certifies...

236D-17 Who liable, amount. - §236D-17 Who liable, amount. Every person who fails or refuses...

236D-18 Disposition of revenues. - §236D-18 Disposition of revenues. All moneys collected under this chapter...