{"data":{"id":"us-hi/haw.-rev.-stat.-560-3-1308","jurisdiction":"us-hi","citation":"Haw. Rev. Stat. § 560:3-1308","heading":"Securing payment of estate tax from property in possession of fiduciary.","body":"(a) A fiduciary may defer a distribution of property until the fiduciary is satisfied that adequate provision for payment of the estate tax has been made.\n\n(b) A fiduciary may withhold from a distributee an amount equal to the amount of estate tax apportioned to an interest of the distributee.\n\n(c) As a condition to a distribution, a fiduciary may require the distributee to provide a bond or other security for the portion of the estate tax apportioned to the distributee.","path":["Hawaii Code","Division 3","Title 30A","Chapter 560"],"source_url":"http://www.capitol.hawaii.gov/hrscurrent/Vol12_Ch0501-0588/HRS0560/HRS_0560-0003-1308.htm","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:11Z","sha256":"d9647716693f28ddde5d466f44b0c97ebbdaf7dea9691f18d3932c38006eb891","source_id":"us-hi","stale":false,"prev":"us-hi/haw.-rev.-stat.-560-3-1307","next":"us-hi/haw.-rev.-stat.-560-3-1309"},"notice":"GroundRules: Original legal text. Not legal advice."}