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