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-18.5 Audit of return; procedure upon failure to file

           return; additional taxes; limitation period

   236E-19 Parent as natural guardian for purposes of

           sections 2032A and 2057 of the Internal Revenue


   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


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