[CHAPTER 236E]

ESTATE AND GENERATION-SKIPPING TRANSFER TAX

 

Section

     236E-1 Short title

     236E-2 Definitions

     236E-3 Conformance to the Internal Revenue Code;

            general application

     236E-4 Administration, adoption, and interrelationship

            of Internal Revenue Code and federal public laws

            with this chapter

     236E-5 Legislative intent; application of Internal

            Revenue Code

     236E-6 Applicable exclusion amounts

     236E-7 Hawaii taxable estate

     236E-8 Tax imposed; credit for tax paid other state

     236E-9 Returns; time to file return and pay tax

    236E-10 Interest on amount due; penalties

    236E-11 Extension of time to file return

    236E-12 Department to issue release; final settlement

            of account

    236E-13 Amended returns; final determination

    236E-14 Administration; rules

    236E-15 Sale of property to pay tax; creation of lien

    236E-16 Liability for failure to pay tax before

            distribution or delivery

    236E-17 Generation-skipping transfers; tax imposed

    236E-18 Administration by department; action for

            collection of tax; appeal

    236E-19 Parent as natural guardian for purposes of

            sections 2032A and 2057 of the Internal Revenue

            Code

    236E-20 Reimbursement

    236E-21 Statute of limitations; claims for refund

    236E-22 Expenses of court proceeding

    236E-23 Who liable; amount

    236E-24 Agreements with other states for payment of tax

            imposed by this chapter

    236E-25 Disclosure of federal return information

    236E-26 Disposition of revenues

 

Note

 

  Chapter applies to decedents dying or taxable transfers occurring after January 25, 2012.  L 2012, c 220, §7.