HRS §236D-8
Getting a release of estate tax liability
Read the official text at capitol.hawaii.gov ↗The tax department must give the personal representative a release of estate tax liability if no tax is owed or all tax has been paid, and the request includes a sworn statement confirming that. This release lets the representative transfer the deceased person's property.
personal representatives
The statute, as written — Department to issue release; final settlement of account
A copy, taken August 20, 2026. The version published by the Legislature is the one that governs, and it may have changed since. Check it before relying on anything here.
(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.
Sections this one refers to
§236D-6 When estate taxes are due and when a payment counts as received
LawTrove is not legal advice. The summary above is a computer-generated restatement — the authoritative text is the official version linked above.