{"data":{"id":"us-hi/haw.-rev.-stat.-236d-8","jurisdiction":"us-hi","citation":"Haw. Rev. Stat. § 236D-8","heading":"Department to issue release; final settlement of account.","body":"(a) The department shall issue an automatic release of estate tax liability to the personal representative when:\n\n(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\n\n(2) The estate taxes due under this chapter have been paid as prescribed in section 236D-6, and the request for a release includes the sworn statement of the personal representative that in fact all taxes due have been paid.\n\n(b) The obtaining of a release shall give to the personal representative sufficient authority to effectuate the transfer of all property composing the decedent's estate.","path":["HI Code","Division 1","Title 14","Chapter 236D"],"source_url":"http://www.capitol.hawaii.gov/hrscurrent/Vol04_Ch0201-0257/HRS0236D/HRS_0236D-0008.htm","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:11Z","sha256":"fcba96fcaa5b673a89f50dcc4298d7d4af178d87d5354b1a0e9ba62224f94d5d","source_id":"us-hi","stale":false,"prev":"us-hi/haw.-rev.-stat.-236d-7","next":"us-hi/haw.-rev.-stat.-236d-9"},"notice":"GroundRules: Original legal text. Not legal advice."}