HRS §236E-12
State must issue release; final settlement of account
This section says the state tax department must automatically give the personal representative a release from estate tax liability if the representative asks for it and swears that no tax is owed or that all tax has been paid. Getting 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 236E-9, 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 confer upon the personal representative sufficient authority to effectuate the transfer of all property composing the decedent's estate.
Sections this one refers to
§236E-9 Hawaii transfer tax returns: who files, when, and how to pay
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