Chapter 236E

Estate and Generation-Skipping Transfer Tax

[CHAPTER 236E]

ESTATE AND GENERATION-SKIPPING TRANSFER TAX

Section

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-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

Note

Chapter applies to decedents dying or taxable transfers occurring after January 25, 2012. L 2012, c 220, §7.