Hawaii Revised Statutes 236D-8 – Department to issue release; final settlement of account
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Terms Used In Hawaii Revised Statutes 236D-8
- Department: means the department of taxation. See Hawaii Revised Statutes 236D-2
- Personal representative: means the personal representative of a decedent appointed under chapter 560, and includes an executor (as defined under section 2203 of the Internal Revenue Code), administrator, successor personal representative, special administrator, and persons who perform substantially the same function under the law governing their status. See Hawaii Revised Statutes 236D-2
- Property: means :
(1) For a transfer, property included in the gross estate; and
(2) For a generation-skipping transfer, all real and personal property subject to the federal generation-skipping transfer tax. See Hawaii Revised Statutes 236D-2
- Release: means a document issued by the department which certifies that all taxes have either been paid or which releases the estate from all taxes due under this chapter. See Hawaii Revised Statutes 236D-2
- Transfer: means transfer as defined and used in section 2001 of the Internal Revenue Code. See Hawaii Revised Statutes 236D-2