reglab/housing_qa huggingface dataset:
HI Rev Stat § 236D-12 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|236D. Estate and Transfer Tax|236D-12 Liability for failure to pay tax before distribution or delivery.

 §236D-12 Liability for failure to pay tax before distribution or delivery. (a) Any personal representative who distributes any property without first paying, securing another's payment of, or furnishing security for payment of the estate taxes due under this chapter is personally liable for the taxes due to the extent of the value of any property that may come or may have come into the possession of the personal representative. Security for payment of the estate taxes due under this chapter shall be in an amount equal to or greater than the value of all property that is or has come into the possession of the personal representative, as of the time the security is furnished.  (b) Any person who has the control, custody, or possession of any property and who delivers any of the property to the personal representative or legal representative of the decedent outside Hawaii without first paying, securing another's payment of, or furnishing security for payment of the estate taxes due under this chapter is liable for the taxes to the extent of the value of the property delivered. Security for payment of the estate taxes due under this chapter shall be in an amount equal to or greater than the value of all property delivered to the personal representative or legal representative of the decedent outside Hawaii by such a person.  (c) For the purpose of this section, persons do not have control, custody, or possession of a decedent's property, if they are not responsible for paying the tax due under this section such as transferees, which term includes but is not limited to stockbrokers or stock transfer agents, banks, and other depositories of checking and savings accounts, safe-deposit companies, and life insurance companies.  (d) For the purposes of this section, any person who has the control, custody, or possession of any property and who delivers any of the property to the personal representative or legal representative of the decedent may rely upon the release furnished by the department to the personal representative as evidence of compliance with the requirements of this chapter, and make such deliveries and transfers as the personal representative may direct without being liable for any estate taxes due under this chapter. [L 1983, c 217, pt of §1; am L 1984, c 248, §2; am L 1994, c 142, §10]
HI Rev Stat § 236D-13 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|236D. Estate and Transfer Tax|236D-13 Refund for overpayment.

 §236D-13 Refund for overpayment. Whenever the tax due under this chapter is proved to have been overpaid, the department shall refund the amount of the overpayment, together with interest at the then existing statutory rate of interest in the manner provided in section 231-23(c). No claim for refund may be initiated more than two years after the date the federal tax has been finally determined.  As to all tax payments for which a refund or credit is not authorized by this section (including, without prejudice to the generality of the foregoing, cases of unconstitutionality), the remedies provided by appeal or by section 40-35 are exclusive. [L 1983, c 217, pt of §1; am L 1994, c 19, §1]
HI Rev Stat § 236D-14 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|236D. Estate and Transfer Tax|236D-14 REPEALED.

  §236D-14 REPEALED. L 1995, c 92, §24.
HI Rev Stat § 236D-15 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|236D. Estate and Transfer Tax|236D-15 Administration by department; action for collection of tax; appeal.

 §236D-15 Administration by department; action for collection of tax; appeal. The department may collect the taxes provided for in this chapter, including applicable interest and penalties, and shall represent this State in all matters pertaining to this chapter, either before courts or in any other manner. The department, through the attorney general, may institute proceedings for the collection of the taxes and any interest and penalties on the taxes.  The circuit court for any county which has assumed lawful jurisdiction over the property of the decedent for general probate or administration purposes under the laws of Hawaii shall have jurisdiction to hear and determine all questions in relation to the estate tax arising under this chapter. If no probate or administration proceedings have been taken out in any court of this State, the circuit court for the county in which the decedent was a resident, if the decedent was a domiciliary, or, if the decedent was a nondomiciliary, any court which has sufficient jurisdiction over the property of the decedent, the transfer of which is taxable, to issue probate or administration proceedings thereon, had the same been justified by the legal status of the property or had the same been applied for, shall have jurisdiction. Any such court first acquiring jurisdiction shall retain the same to the exclusion of every other. The tax appeal court shall have jurisdiction to hear and determine all questions in relation to the generation-skipping transfer tax arising under this chapter.  Any person aggrieved by any assessment of the tax imposed by this chapter may appeal from the assessment to a court of competent jurisdiction within the time set forth in section 235-114. The distribution of taxes paid pending the appeal shall be as provided in chapter 232. [L 1983, c 217, pt of §1; am L 1992, c 147, §4; am L 1994, c 142, §12; am L 2004, c 123, §2]
HI Rev Stat § 236D-16 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|236D. Estate and Transfer Tax|236D-16 Expenses of court proceeding.

  §236D-16 Expenses of court proceeding. Whenever a circuit court certifies that there was probable cause for issuing a citation and taking proceedings under this chapter, the director of finance shall pay from the tax reserve fund provided in section 231-23(c)(2), or allow, all expenses incurred for services of citation and other lawful disbursements that have not otherwise been paid. [L 1983, c 217, pt of §1] Revision Note  Section "231-23(c)(2)" substituted for "231-23(d)(2)" pursuant to §23G-15.
HI Rev Stat § 236D-17 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|236D. Estate and Transfer Tax|236D-17 Who liable, amount.

  §236D-17 Who liable, amount. Every person who fails or refuses to perform, within a reasonable time, any and every duty required by this chapter, or who fails or refuses to make and deliver within a reasonable time any statement or record required by this chapter, shall forfeit to the State the sum of $1,000, to be recovered in an action brought by the attorney general in the name of the State. [L 1983, c 217, pt of §1]
HI Rev Stat § 236D-18 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|236D. Estate and Transfer Tax|236D-18 Disposition of revenues.

  §236D-18 Disposition of revenues. All moneys collected under this chapter shall be state realizations, to be kept and accounted for as provided by law. [L 1983, c 217, pt of §1]
HI Rev Stat § 236E-1 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|236E. Estate and Generation-Skipping Transfer Tax|236E-1 Short title.

  §236E-1 Short title. This chapter shall be known and may be cited as the Estate and Generation-Skipping Transfer Tax Reform Act. [L 2012, c 220, pt of §1]
HI Rev Stat § 236E-3 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|236E. Estate and Generation-Skipping Transfer Tax|236E-3 Conformance to the Internal Revenue Code; general application.

  §236E-3 Conformance to the Internal Revenue Code; general application. For all decedents dying, or transfers occurring, after December 31, 2020, as used in this chapter, "Internal Revenue Code" means subtitle B of the federal Internal Revenue Code of 1986, as amended as of December 31, 2020, as it applies to the determination of gross estate, adjusted gross estate, federal taxable estate, and generation-skipping transfers, except those provisions of the Internal Revenue Code and federal public laws that, pursuant to this chapter, do not apply or are otherwise limited in application. [L 2012, c 220, pt of §1; am L 2013, c 45, §2; am L 2014, c 44, §2; am L 2015, c 23, §2; am L 2016, c 33, §3; am L 2017, c 95, §3; am L 2018, c 27, §7; am L 2019, c 69, §5; am L 2020, c 13, §4; am L 2021, c 89, §3] Note  The 2017 amendment applies to decedents dying or taxable transfers occurring after December 31, 2016. L 2017, c 95, §5(2).  The 2018 amendment applies to decedents dying or taxable transfers occurring after December 31, 2017. L 2018, c 27, §15(2).  The 2019 amendment applies to decedents dying or taxable transfers occurring after December 31, 2018. L 2019, c 69, §8(2).  The 2020 amendment applies to decedents dying or taxable transfers occurring after December 31, 2019. L 2020, c 13, §6(2).  The 2021 amendment applies to decedent dying or taxable transfers occurring after December 31, 2020. L 2021, c 89, §5(2).
HI Rev Stat § 236E-5 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|236E. Estate and Generation-Skipping Transfer Tax|236E-5 Legislative intent; application of Internal Revenue Code.

 §236E-5 Legislative intent; application of Internal Revenue Code. (a) It is the intent of this chapter, in addition to the essential purpose of raising revenue, to conform the estate and generation-skipping transfer tax law of the State as closely as possible to the Internal Revenue Code, in order to simplify the filing of returns and minimize the taxpayers' burdens in complying with the estate and generation-skipping transfer tax law. The rules and regulations, forms, and procedures adopted and established under this chapter shall conform as nearly as possible, unless there is good reason to the contrary, to the rules and regulations, forms, and procedures adopted and established under the Internal Revenue Code.  (b) The Internal Revenue Code, so far as made operative by this chapter, is a statute adopted and incorporated by reference. The Internal Revenue Code shall be applied using changes in nomenclature and other language, including the omission of inapplicable language, where necessary to effectuate the intent of this section. References to the following terms in the Internal Revenue Code shall have the following meanings:  "Interest at the underpayment rate" or "interest at the overpayment rate" means the interest rate set forth in section 231-39(b)(4) or section 231-23(d)(1), as the case may be.  "Secretary or his delegate" means the director of taxation or the director's duly authorized subordinates. [L 2012, c 220, pt of §1; am L 2017, c 12, §47]
HI Rev Stat § 236E-7 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|236E. Estate and Generation-Skipping Transfer Tax|236E-7 Hawaii taxable estate.

 §236E-7 Hawaii taxable estate. For the purposes of this chapter, "Hawaii taxable estate" means:  (1) For residents, the federal taxable estate under section 2051, et seq., of the Internal Revenue Code but without regard for the deduction for state death taxes paid under section 2058 of the Internal Revenue Code;  (2) For nonresidents, the federal taxable estate under section 2051, et seq., of the Internal Revenue Code, but without regard for the deduction for state death taxes paid under section 2058 of the Internal Revenue Code, multiplied by a fraction, the numerator of which is the value of the property in the State subject to tax under this chapter, and the denominator of which is the federal gross estate; and  (3) For nonresidents not citizens, the federal taxable estate determined under section 2106 of the Internal Revenue Code, but without regard for the deduction for state death taxes paid under section 2106(a)(4) of the Internal Revenue Code, multiplied by a fraction, the numerator of which is the value of the property with a situs in the State subject to tax under this chapter, and the denominator of which is the federal gross estate. [L 2012, c 220, pt of §1; am L 2013, c 60, §4]
HI Rev Stat § 236E-10 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|236E. Estate and Generation-Skipping Transfer Tax|236E-10 Interest on amount due; penalties.

 §236E-10 Interest on amount due; penalties. (a) Any tax due under this chapter that is not paid by the time prescribed for the filing of the return as provided in section 236E-9, not including any extension with respect to the filing of the report or the payment of the tax, shall bear interest at the rate in section 231-39(b)(4) from the date any tax is due until paid.  (b) If the return provided for in section 236E-9 is not filed within the time period specified, unless it is shown that the failure to file is due to a reasonable cause, then there shall be paid, in addition to the interest provided in this section, a penalty equal to five per cent of the tax due in respect to the transfer, or five per cent of the additional tax due in the case of a supplemental return, for each month beyond the time periods that the return has not been filed; provided that no penalty so imposed shall exceed a total of twenty-five per cent of the tax.  (c) If the Internal Revenue Service waives the penalty provided in the Internal Revenue Code for failure to timely file the federal return or the penalty for failure to timely pay the federal transfer tax liability, the waiver shall be deemed to constitute reasonable cause for the purposes of this section. [L 2012, c 220, pt of §1]
HI Rev Stat § 236E-11 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|236E. Estate and Generation-Skipping Transfer Tax|236E-11 Extension of time to file return.

  §236E-11 Extension of time to file return. If a federal transfer tax return is due and the date for filing the federal return or the date for payment of the federal transfer tax is extended by the Internal Revenue Service, the filing of the return and payment of the tax imposed by this chapter shall be due on the respective dates specified by the Internal Revenue Service in granting a request for extension. If the request for extension is granted by the Internal Revenue Service, the person required to file the Hawaii transfer tax return shall file along with the return required under this chapter a copy of the request for extension showing approval of the extension by the Internal Revenue Service. If a request for extension of time to file the federal return is denied by the Internal Revenue Service, no penalty shall be due under this chapter if the return required by this chapter is filed within the time specified by the Internal Revenue Service for filing the federal return. If a request for extension of time to pay the federal transfer tax is denied by the Internal Revenue Service, no penalty shall be due under this chapter if the tax is paid within the time specified by the Internal Revenue Service for paying the federal transfer tax. The extension shall be made by filing a true copy of the federal extension or extensions of time for filing or payment, or both, with the return required under section 236E-9.  If a federal transfer tax return is not due, the director of taxation may grant a reasonable extension of time for filing returns under rules as the department shall prescribe. [L 2012, c 220, pt of §1; am L 2018, c 27, §11] Note  The 2018 amendment applies to decedents dying or taxable transfers occurring after December 31, 2017. L 2018, c 27, §15(2).
HI Rev Stat § 236E-12 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|236E. Estate and Generation-Skipping Transfer Tax|236E-12 Department to issue release; final settlement of account.

 §236E-12 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 236E-9, 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 confer upon the personal representative sufficient authority to effectuate the transfer of all property composing the decedent's estate. [L 2012, c 220, pt of §1]
HI Rev Stat § 236E-13 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|236E. Estate and Generation-Skipping Transfer Tax|236E-13 Amended returns; final determination.

 §236E-13 Amended returns; final determination. If the amount of the federal taxable estate reported on an estate's federal estate tax return is changed or corrected by the Internal Revenue Service, the person required to make and file the estate tax return under this chapter shall provide notice of the change or correction to the department by filing, within ninety days after the final determination of the change or correction, or as otherwise required by the department, an amended return under this chapter, and shall furnish to the department any information, schedules, records, documents or papers relating to the change or correction. The time for filing the return may be extended by the department upon a showing of due cause. If an additional tax under this chapter is required to be paid pursuant to the changed or amended return, the person required to pay the tax shall pay the additional tax, together with interest as provided in section 236E-10, at the same time the supplemental or amended return is filed. [L 2012, c 220, pt of §1]
HI Rev Stat § 236E-14 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|236E. Estate and Generation-Skipping Transfer Tax|236E-14 Administration; rules.

 §236E-14 Administration; rules. The department may adopt rules under chapter 91 to implement this chapter. [L 2012, c 220, pt of §1]
HI Rev Stat § 236E-15 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|236E. Estate and Generation-Skipping Transfer Tax|236E-15 Sale of property to pay tax; creation of lien.

 §236E-15 Sale of property to pay tax; creation of lien. (a) Subject to chapter 560 and section 531-29, as applicable, a personal representative may sell any property necessary to pay the estate taxes due under this chapter. A personal representative may sell any property specifically bequeathed or devised as necessary to pay the proportionate amount of the taxes due on the transfer of the property and the fees and expenses of the sale, unless the legatee or devisee thereof pays the personal representative the proportionate amount of the taxes due.  (b) Unless any estate tax due is sooner paid in full, it shall be a lien upon the gross estate of the decedent for a period of ten years from the date of death, except that any part of the gross estate that is used for the payment of charges against the estate and expenses of its administration, allowed by any court having jurisdiction thereof, shall be divested of the lien. Liens created under this subsection shall be qualified as follows:  (1) The limitation period, as described in this subsection, in each case shall be extended for a period of time equal to the period of pendency of litigation of questions affecting the determination of the amount of tax due; provided that a lis pendens has been filed with the bureau of conveyances or land court in the county in which the property is located;  (2) Any part of the gross estate that is transferred to a bona fide purchaser shall be divested of the lien and the lien shall be transferred to the proceeds arising out of the transfer; and  (3) A mortgage on property pursuant to an order of court for payment of charges against the estate and expenses of administration shall constitute a lien upon the property prior and superior to the tax lien. [L 2012, c 220, pt of §1]
HI Rev Stat § 236E-16 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|236E. Estate and Generation-Skipping Transfer Tax|236E-16 Liability for failure to pay tax before distribution or delivery.

 §236E-16 Liability for failure to pay tax before distribution or delivery. (a) Any personal representative who distributes any property without first paying, securing another's payment of, or furnishing security for payment of the estate taxes due under this chapter shall be personally liable for the taxes due to the extent of the value of any property that may come or may have come into the possession of the personal representative. Security for payment of the estate taxes due under this chapter shall be in an amount not less than the value of all property that is or has come into the possession of the personal representative, as of the time the security is furnished.  (b) Any person who has the control, custody, or possession of any property and who delivers any of the property to the personal representative or legal representative of the decedent outside the State without first paying, securing another's payment of, or furnishing security for payment of the estate taxes due under this chapter shall be liable for the taxes to the extent of the value of the property delivered. Security for payment of the estate taxes due under this chapter shall be in an amount not less than the value of all property delivered to the personal representative or legal representative of the decedent outside the State by the person.  (c) For the purposes of this section, a person does not have control, custody, or possession of a decedent's property, if the person is not responsible for paying the tax due under this section.  For the purposes of this subsection, "person" may include but is not limited to a stockbroker or stock transfer agent, bank or other depository of checking and savings account, safe-deposit company, or life insurance company.  (d) For the purposes of this section, any person who has the control, custody, or possession of any property and who delivers any of the property to the personal representative or legal representative of the decedent may rely upon the release furnished by the department to the personal representative as evidence of compliance with the requirements of this chapter, and make any delivery and transfer as the personal representative may direct without being liable for any estate taxes due under this chapter. [L 2012, c 220, pt of §1]