(a) The department shall issue an automatic release of estate tax liability to the personal representative when:

will 560x170

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Terms Used In Hawaii Revised Statutes 236E-12

  • Department: means the department of taxation. See Hawaii Revised Statutes 236E-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 236E-2
  • Property: means property included in the gross estate. See Hawaii Revised Statutes 236E-2
  • Release: means a document issued by the department that certifies that all taxes have been paid or the estate is released from all taxes due under this chapter. See Hawaii Revised Statutes 236E-2
(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.

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