(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.
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Terms Used In Hawaii Revised Statutes 236E-16

  • Decedent: A deceased person.
  • Decedent: means a deceased individual owning property in the State. See Hawaii Revised Statutes 236E-2
  • Department: means the department of taxation. See Hawaii Revised Statutes 236E-2
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • Person: means any individual, estate, trust, receiver, cooperative association, club, corporation, company, firm, partnership, joint venture, syndicate, or other entity and, to the extent permitted by law, any federal, state, or other governmental unit or subdivision or agency, department, or instrumentality thereof. 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
  • State: means any state or territory of the United States and the District of Columbia. See Hawaii Revised Statutes 236E-2
(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.

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