Hawaii Revised Statutes
Title 14. Taxation
236E. Estate and Generation-Skipping Transfer Tax

236E-1 Short title. - §236E-1 Short title. This chapter shall be known and may...

236E-2 Definitions. - §236E-2 Definitions. As used in this chapter: "Applicable generation-skipping transfer...

236E-3 Conformance to the Internal Revenue Code; general application. - §236E-3 Conformance to the Internal Revenue Code; general application. For...

236E-4 Administration, adoption, and interrelationship of Internal Revenue Code and federal public laws with this chapter. - §236E-4 Administration, adoption, and interrelationship of Internal Revenue Code and...

236E-5 Legislative intent; application of Internal Revenue Code. - §236E-5 Legislative intent; application of Internal Revenue Code. (a) It...

236E-6 Applicable exclusion amounts. - §236E-6 Applicable exclusion amounts. (a) An exclusion from a Hawaii...

236E-7 Hawaii taxable estate. - §236E-7 Hawaii taxable estate. For the purposes of this chapter,...

236E-8 Tax imposed; credit for tax paid other state. - §236E-8 Tax imposed; credit for tax paid other state. (a)...

236E-9 Returns; time to file return and pay tax. - §236E-9 Returns; time to file return and pay tax. (a)...

236E-10 Interest on amount due; penalties. - §236E-10 Interest on amount due; penalties. (a) Any tax due...

236E-11 Extension of time to file return. - §236E-11 Extension of time to file return. If a federal...

236E-12 Department to issue release; final settlement of account. - §236E-12 Department to issue release; final settlement of account. (a)...

236E-13 Amended returns; final determination. - §236E-13 Amended returns; final determination. If the amount of the...

236E-14 Administration; rules. - §236E-14 Administration; rules. The department may adopt rules under chapter...

236E-15 Sale of property to pay tax; creation of lien. - §236E-15 Sale of property to pay tax; creation of lien....

236E-16 Liability for failure to pay tax before distribution or delivery. - §236E-16 Liability for failure to pay tax before distribution or...

236E-17 Generation-skipping transfers; tax imposed. - §236E-17 Generation-skipping transfers; tax imposed. (a) A Hawaii generation-skipping transfer...

236E-18 Administration by department; action for collection of tax; appeal. - §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-18.5 Audit of return; procedure upon failure to file return;...

236E-19 Parent as natural guardian for purposes of sections 2032A and 2057 of the Internal Revenue Code. - §236E-19 Parent as natural guardian for purposes of sections 2032A...

236E-20 Reimbursement. - §236E-20 Reimbursement. If a person who pays the Hawaii transfer...

236E-21 Statute of limitations; claims for refund. - §236E-21 Statute of limitations; claims for refund. (a) If the...

236E-22 Expenses of court proceeding. - §236E-22 Expenses of court proceeding. Whenever a circuit court certifies...

236E-23 Who liable; amount. - §236E-23 Who liable; amount. In addition to the amount of...

236E-24 Agreements with other states for payment of tax imposed by this chapter. - §236E-24 Agreements with other states for payment of tax imposed...

236E-25 Disclosure of federal return information. - §236E-25 Disclosure of federal return information. When receipt of estate...

236E-26 Disposition of revenues. - §236E-26 Disposition of revenues. All moneys collected under this chapter...