HRS §526-14
Tax qualified disclaimer
Read the official text at capitol.hawaii.gov ↗This section says that if a disclaimer or transfer is treated as never having happened for federal tax purposes under the U.S. tax code, then it counts as a valid disclaimer under Hawaii law. It only covers that specific situation.
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The statute, as written — Tax qualified disclaimer
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.
Notwithstanding any other provision of this chapter, if as a result of a disclaimer or transfer the disclaimed or transferred interest is treated pursuant to the provisions of Title 26 of the United States Code, as now or hereafter amended, or any successor statute thereto, and the regulations promulgated thereunder, as never having been transferred to the disclaimant, then the disclaimer or transfer is effective as a disclaimer under this chapter.
LawTrove is not legal advice. The summary above is a computer-generated restatement — the authoritative text is the official version linked above.