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Hawaii · Snapshot open-us-law v2026.08, retrieved 2026-09-14

Haw. Rev. Stat. § 236E-12: Department to issue release; final settlement of account.

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Where this section sits in the code
  1. HI Code
  2. Division 1
  3. Title 14
  4. Chapter 236E

(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.

Collected 2026-09-14T18:32:11Z. Source file · JSON

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