HRS §560:3-1309
Who pays estate tax when someone owes it
This section lets the person in charge of an estate collect estate tax from those who owe it. If one person cannot pay, the fiduciary can collect from others in a set order. The fiduciary can also get tax from an out-of-state representative, but no one pays more than their share's value.
beneficiariescreditorsdebtorsheirspersonal representatives
The statute, as written — Collection of estate tax by fiduciary
(a) A fiduciary responsible for payment of an estate tax may collect from any person the tax apportioned to and the tax required to be advanced by the person. (b) Except as otherwise provided in section 560:3-1306, any estate tax due from a person that cannot be collected from the person may be collected by the fiduciary from other persons in the following order of priority: (1) Any person having an interest in the apportionable estate that is not exonerated from the tax; (2) Any other person having an interest in the apportionable estate; and (3) Any person having an interest in the gross estate. (c) A domiciliary fiduciary may recover from an ancillary personal representative the estate tax apportioned to the property controlled by the ancillary personal representative. (d) The total tax collected from a person pursuant to this part may not exceed the value of the person's interest.
Sections this one refers to
§560:3-1306 Estate tax advances for insulated property
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