Hawaii Chapter 236D — Estate and Transfer Tax
22 sections hosted, reproduced from the official public-domain source.
- Haw. Rev. Stat. § 236D-1— Short title
- Haw. Rev. Stat. § 236D-2— Definitions
- Haw. Rev. Stat. § 236D-2.3— Effect of civil union
- Haw. Rev. Stat. § 236D-2.5— Taxation under chapter 236D; applicable exclusion amount
- Haw. Rev. Stat. § 236D-3— Residents; tax imposed; credit for tax paid other state
- Haw. Rev. Stat. § 236D-3.5— Generation-skipping transfers; tax imposed; credit for tax paid other state
- Haw. Rev. Stat. § 236D-4— Nonresidents; tax imposed; exemption
- Haw. Rev. Stat. § 236D-4.5— Nonresidents not citizens; tax imposed; exemption
- Haw. Rev. Stat. § 236D-5— Tax reports; date to be filed; extensions
- Haw. Rev. Stat. § 236D-6— Date payment due; date deemed received
- Haw. Rev. Stat. § 236D-7— Interest on amount due; extension of time to file federal return
- Haw. Rev. Stat. § 236D-8— Department to issue release; final settlement of account
- Haw. Rev. Stat. § 236D-9— Amended returns; final determination
- Haw. Rev. Stat. § 236D-10— Administration; rules
- Haw. Rev. Stat. § 236D-11— Sale of property to pay tax; creation of lien
- Haw. Rev. Stat. § 236D-12— Liability for failure to pay tax before distribution or delivery
- Haw. Rev. Stat. § 236D-13— Refund for overpayment
- Haw. Rev. Stat. § 236D-14— Repealed
- Haw. Rev. Stat. § 236D-15— Administration by department; action for collection of tax; appeal
- Haw. Rev. Stat. § 236D-16— Expenses of court proceeding
- Haw. Rev. Stat. § 236D-17— Who liable, amount
- Haw. Rev. Stat. § 236D-18— Disposition of revenues