236D-1 Short title.

§236D-1 Short title. This chapter may be cited as the “Estate and Transfer Tax Reform Act of 1983”. [L 1983, c 217, pt of §1]

236D-10 Administration; rules.

§236D-10 Administration; rules. The department shall adopt such rules under chapter 91 as may be necessary to carry into effect this chapter, including rules relating to the return for taxes due under this chapter. [L 1983, c 217, pt of §1]

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

§236D-11 Sale of property to pay tax; creation of lien. (a) Subject to chapter 560 and section 531-29, as applicable, a personal representative may sell so much of any property as is necessary to pay the estate taxes due under this chapter. A personal representative may sell so much of any property specifically bequeathed or […]

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

§236D-12 Liability for failure to pay tax before distribution or delivery. (a) Any personal representative who distributes any property without first paying, securing another’s payment of, or furnishing security for payment of the estate taxes due under this chapter is personally liable for the taxes due to the extent of the value of any property […]

236D-13 Refund for overpayment.

§236D-13 Refund for overpayment. Whenever the tax due under this chapter is proved to have been overpaid, the department shall refund the amount of the overpayment, together with interest at the then existing statutory rate of interest in the manner provided in section 231-23(c). No claim for refund may be initiated more than two years […]

236D-14 REPEALED.

§236D-14 REPEALED.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. The department may collect the taxes provided for in this chapter, including applicable interest and penalties, and shall represent this State in all matters pertaining to this chapter, either before courts or in any other manner. The department, through the attorney general, may institute proceedings […]

236D-16 Expenses of court proceeding.

§236D-16 Expenses of court proceeding. Whenever a circuit court certifies that there was probable cause 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 […]

236D-17 Who liable, amount.

§236D-17 Who liable, amount. Every person who fails or refuses to perform, within a reasonable time, any and every duty required by this chapter, or who fails or refuses to make and deliver within a reasonable time any statement or record required by this chapter, shall forfeit to the State the sum of $1,000, to […]

236D-18 Disposition of revenues.

§236D-18 Disposition of revenues. All moneys collected under this chapter shall be state realizations, to be kept and accounted for as provided by law. [L 1983, c 217, pt of §1]

236D-2 Definitions.

§236D-2 Definitions. As used in this chapter: “Decedent” means a deceased individual. “Department” means the department of taxation. “Federal credit” means: (1) For a transfer, the maximum amount of the credit for state death taxes allowed by section 2011 of the Internal Revenue Code, as it existed on December 31, 2000, for the decedent’s adjusted […]

236D-2.3 Effect of civil union.

§236D-2.3 Effect of civil union. All provisions of the Internal Revenue Code referred to in this chapter that apply to a husband and wife, spouses, or person in a legal marital relationship shall be deemed to apply in this chapter to partners in a civil union with the same force and effect as if they […]

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

§236D-2.5 Taxation under chapter 236D; applicable exclusion amount. Notwithstanding any other law to the contrary, a decedent shall be entitled to all applicable exclusion or exemption amounts as determined under the Internal Revenue Code as of December 31, 2009, before being subject to any taxes imposed under this chapter, including up to a $3,500,000 applicable […]

236D-3 Residents; tax imposed; credit for tax paid other state.

§236D-3 Residents; tax imposed; credit for tax paid other state. (a) A tax in an amount equal to the federal credit is imposed on the transfer of the taxable estate of every resident. (b) If any property of a resident is subject to a death tax imposed by another state for which a credit is […]

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 state. (a) A tax in an amount equal to the federal credit is imposed on every generation-skipping transfer of: (1) Property located in this State; and (2) Property from a resident trust. (b) If the generation-skipping transfer is subject in another state to a similar […]

236D-4 Nonresidents; tax imposed; exemption.

§236D-4 Nonresidents; tax imposed; exemption. (a) A tax in an amount computed as provided in this section is imposed on the transfer of the taxable estate located in Hawaii of every nonresident. (b) The tax shall be computed by multiplying the federal credit by a fraction, the numerator of which is the value of the […]

236D-4.5 Nonresidents not citizens; tax imposed; exemption.

§236D-4.5 Nonresidents not citizens; tax imposed; exemption. (a) A tax in an amount computed as provided in this section is imposed on the noncitizen transfer of the taxable estate located in Hawaii of every nonresident decedent who was not a citizen at the time of their death. (b) The tax shall be computed by multiplying […]

236D-5 Tax reports; date to be filed; extensions.

§236D-5 Tax reports; date to be filed; extensions. (a) The personal representative of every estate subject to the estate tax imposed by this chapter who is required by the laws of the United States to file a federal estate tax return shall file with the department on or before the date the federal estate tax […]

236D-6 Date payment due; date deemed received.

§236D-6 Date payment due; date deemed received. (a) The taxes imposed by this chapter shall be paid to the department on or before the date the return for the taxes is required to be filed under section 236D-5. (b) For the purposes of this chapter, the timely filing of any tax return, claim, statement, report, […]

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

§236D-7 Interest on amount due; extension of time to file federal return. (a) Any tax due under this chapter which is not paid by the time prescribed for the filing of the report as provided in section 236D-5, not including any extension in respect to the filing of the report or the payment of the […]