Chapter 236D

§236D-2 Definitions for Hawaii estate tax law

§236D-2.3 Effect of civil union on taxes

§236D-2.5 Estate tax exclusion amount for Hawaii

§236D-3 Hawaii estate tax for residents and credit for taxes paid to other states

§236D-3.5 Tax on generation-skipping transfers and credit for other states

§236D-4 Estate tax for nonresidents and exemptions

§236D-4.5 Estate tax on noncitizens who die owning Hawaii property

§236D-5 When to file Hawaii estate tax reports

§236D-6 When estate taxes are due and when a payment counts as received

§236D-7 Interest and Penalties for Late Tax Payment or Filing

§236D-8 Getting a release of estate tax liability

§236D-9 Filing amended returns and final tax decisions

§236D-10 How the tax department makes rules for this law

§236D-11 Selling property to pay estate taxes and the tax lien

§236D-12 Who is responsible for unpaid estate taxes before property is handed over

§236D-13 Getting a refund if you paid too much tax

§236D-15 Who collects estate taxes and how to appeal

§236D-16 Court costs paid when citation was justified

§236D-17 Penalty for not doing what this law requires

§236D-18 Where the money from this law goes