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HRS §560:3-1310

Getting paid back for estate taxes you overpaid

If you paid more estate tax than your share, you can get reimbursed by others who didn't pay their share. The person managing the estate can collect this money for you if you ask.

beneficiariesheirspersonal representatives

The statute, as written — Right of reimbursement

(a) A person required under section 560:3-1309 to pay an estate tax greater than the amount due from the person under section 560:3-1303 or 560:3-1304 shall have a right to reimbursement from another person to the extent that the other person has not paid the tax required by section 560:3-1303 or 560:3-1304 and a right to reimbursement ratably from other persons to the extent that each has not contributed a portion of the amount collected under section 560:3-1309(b). (b) A fiduciary may enforce the right of reimbursement under subsection (a) on behalf of the person that is entitled to the reimbursement and shall take reasonable steps to do so if requested by the person.
Read the official text at capitol.hawaii.gov ↗as published Jan 6, 2026our copy taken Aug 20, 2026

Sections this one refers to

§560:3-1303 How estate taxes are split according to a will or trust

§560:3-1309 Who pays estate tax when someone owes it

LawTrove is not legal advice. The summary above is a computer-generated restatement — the authoritative text is the official version linked above.