§236D-8  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 236D-6, 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 give to the personal representative sufficient authority to effectuate the transfer of all property composing the decedent's estate. [L 1983, c 217, pt of §1; am L 1994, c 142, §7]

 

Law Journals and Reviews

 

  Is The Hawaii Estate Tax Our State's Newest Supertramp?  14 HBJ, no. 13, at 91 (2011).