Department to issue release; final settlement of account
HRS §236E-12
in effect236E-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]
Source: Hawaii State Legislature (capitol.hawaii.gov), via Internet Archive capturesURL: http://www.capitol.hawaii.gov/hrscurrent/Vol04_Ch0201-0257/HRS0236E/HRS_0236E-0012.htmFetched: 11/10/2026
