Learn More
Log In
Sign Up
Haw. Rev. Stat. ch. 236E – Estate and Generation-Skipping Transfer Tax | Midpage
Collections
Hawaii Revised Statutes
Division 1
Title 14
Chapter 236E
Haw. Rev. Stat. ch. 236E
Estate and Generation-Skipping Transfer Tax
236E-1
Short title.
236E-2
Definitions.
236E-3
Conformance to the Internal Revenue Code; general application.
236E-4
Administration, adoption, and interrelationship of Internal Revenue Code and federal public laws with this chapter.
236E-5
Legislative intent; application of Internal Revenue Code.
236E-6
Applicable exclusion amounts.
236E-7
Hawaii taxable estate.
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-18.5
Audit of return; procedure upon failure to file return; additional taxes; limitation period.
236E-19
Parent as natural guardian for purposes of sections 2032A and 2057 of the Internal Revenue Code.
236E-20
Reimbursement.
236E-21
Statute of limitations; claims for refund.
236E-22
Expenses of court proceeding.
236E-23
Who liable; amount.
236E-24
Agreements with other states for payment of tax imposed by this chapter.
236E-25
Disclosure of federal return information.
236E-26
Disposition of revenues.