HRS §236D-6
When estate taxes are due and when a payment counts as received
This section says when estate taxes must be paid and how the state decides if a filing or payment was on time. It points to other state rules for those timing questions. It does not set the tax amount or the return deadline itself.
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The statute, as written — Date payment due; date deemed received
(a) The taxes imposed by this chapter shall be paid to the department on or before the date the return for the taxes is required to be filed under section 236D-5. (b) For the purposes of this chapter, the timely filing of any tax return, claim, statement, report, or other document required or authorized to be filed with, or the timeliness of any payment made to, the department and any notice required or authorized to be given by the department shall be governed by chapter 231.
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