HRS §231-15.7
Who must file returns for estates and trusts
This section says that when a tax return or statement is required under certain state tax laws, the person in charge of the estate, trust, or guardianship must file it. The filing must be done in the way the tax department requires. It applies to people acting in a fiduciary role.
guardianspersonal representativestrustees
The statute, as written — Returns by fiduciaries
The returns, statements, or answers required under chapters of the law under title 14 administered by the department shall be made, in the form and manner prescribed by the department, by the personal representative, trustee, guardian, or other fiduciary in such capacity.
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