Chapter 236E - ESTATE AND GENERATION-SKIPPING TRANSFER TAX

Section 236E-1 - Short title
Section 236E-2 - Definitions
Section 236E-3 - Conformance to the Internal Revenue Code; general application
Section 236E-4 - Administration, adoption, and interrelationship of Internal Revenue Code and federal public laws with this chapter
Section 236E-5 - Legislative intent; application of Internal Revenue Code
Section 236E-6 - Applicable exclusion amounts
Section 236E-7 - Hawaii taxable estate
Section 236E-8 - Tax imposed; credit for tax paid other state
Section 236E-9 - Returns; time to file return and pay tax
Section 236E-10 - Interest on amount due; penalties
Section 236E-11 - Extension of time to file return
Section 236E-12 - Department to issue release; final settlement of account
Section 236E-13 - Amended returns; final determination
Section 236E-14 - Administration; rules
Section 236E-15 - Sale of property to pay tax; creation of lien
Section 236E-16 - Liability for failure to pay tax before distribution or delivery
Section 236E-17 - Generation-skipping transfers; tax imposed
Section 236E-18 - Administration by department; action for collection of tax; appeal
Section 236E-18.5 - Audit of return; procedure upon failure to file return; additional taxes; limitation period
Section 236E-19 - Parent as natural guardian for purposes of sections 2032A and 2057 of the Internal Revenue Code
Section 236E-20 - Reimbursement
Section 236E-21 - Statute of limitations; claims for refund
Section 236E-22 - Expenses of court proceeding
Section 236E-23 - Who liable; amount
Section 236E-24 - Agreements with other states for payment of tax imposed by this chapter
Section 236E-25 - Disclosure of federal return information
Section 236E-26 - Disposition of revenues