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Haw. Rev. Stat. ch. 236D – Estate and Transfer Tax | Midpage
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Hawaii Revised Statutes
Division 1
Title 14
Chapter 236D
Haw. Rev. Stat. ch. 236D
Estate and Transfer Tax
236D-1
Short title.
236D-2
Definitions.
236D-2.3
Effect of civil union.
236D-2.5
Taxation under chapter 236D; applicable exclusion amount.
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-4
Nonresidents; tax imposed; exemption.
236D-4.5
Nonresidents not citizens; tax imposed; exemption.
236D-5
Tax reports; date to be filed; extensions.
236D-6
Date payment due; date deemed received.
236D-7
Interest on amount due; extension of time to file federal return.
236D-8
Department to issue release; final settlement of account.
236D-9
Amended returns; final determination.
236D-10
Administration; rules.
236D-11
Sale of property to pay tax; creation of lien.
236D-12
Liability for failure to pay tax before distribution or delivery.
236D-13
Refund for overpayment.
236D-14
Repealed.
236D-15
Administration by department; action for collection of tax; appeal.
236D-16
Expenses of court proceeding.
236D-17
Who liable, amount.
236D-18
Disposition of revenues.