Chapter 236E

§236E-1 Official name for this tax law

§236E-2 Definitions

§236E-3 How Hawaii uses federal estate tax rules

§236E-4 How Hawaii adopts federal tax rules and updates them yearly

§236E-5 State tax law follows federal tax law

§236E-6 How much estate tax exclusion you get and how residency is decided

§236E-7 Hawaii taxable estate

§236E-8 Hawaii estate tax rates and credit for taxes paid to other states

§236E-9 Hawaii transfer tax returns: who files, when, and how to pay

§236E-10 Interest and penalties for late estate tax payments

§236E-11 Getting more time to file your Hawaii transfer tax return

§236E-12 State must issue release; final settlement of account

§236E-13 Filing an updated estate tax return after IRS changes

§236E-15 Selling estate property to pay taxes and the tax lien

§236E-16 Who is liable if estate taxes are not paid before property is given out

§236E-17 Hawaii tax on property passed to grandchildren

§236E-18 Who handles estate tax and how to appeal

§236E-18.5 Audit of return; procedure upon failure to file return; additional taxes; limitation period

§236E-19 Parent can sign tax agreements for minor or disabled person

§236E-20 Getting back part of the Hawaii transfer tax you paid

§236E-21 Time limits for the state to collect underpaid transfer tax and for you to claim a refund

§236E-22 Who pays the costs of a court citation case

§236E-23 Penalty for not doing required tax duties

§236E-24 Agreements with other states to settle transfer tax disputes

§236E-25 Giving federal tax info to Hawaii

§236E-26 Where the money goes