§236D-8 Department to issue release; final settlement of account.
163 words·~1 min read·
/hi/236d-8A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
§236D-8 Department to issue release; final settlement of account.
(a)The department shall issue an automatic release of estate tax liability to the personal representative when:
(1)No estate tax is imposed by this chapter and upon the receipt of a request for a release, if the release includes the sworn statement of the personal representative or agent that in fact no taxes are due; or
(2)The estate taxes due under this chapter have been paid as prescribed in section 236D-6, and the request for a release includes the sworn statement of the personal representative that in fact all taxes due have been paid.
(b)The obtaining of a release shall give to the personal representative sufficient authority to effectuate the transfer of all property composing the decedent's estate. [L 1983, c 217, pt of §1; am L 1994, c 142, §7]
Law Journals and Reviews
Is The Hawaii Estate Tax Our State's Newest Supertramp? 14 HBJ, no. 13, at 91 (2011).