{"data":{"id":"us-hi/haw.-rev.-stat.-560-3-1312","jurisdiction":"us-hi","citation":"Haw. Rev. Stat. § 560:3-1312","heading":"Delayed application.","body":"(a) Sections 560:3-1303 to 560:3-1307 shall not apply to the estate of a decedent who dies on or within three years after July 1, 2023, nor to the estate of a decedent who dies more than three years after July 1, 2023, if the decedent continuously lacked testamentary capacity from the expiration of the three-year period until the date of death.\n\n(b) For the estate of a decedent who dies on or after July 1, 2023, to which sections 560:3-1303 to 560:3-1307 do not apply, estate taxes shall be apportioned pursuant to the law in effect immediately before July 1, 2023. [L 2023, c 158, pt of §5]\n\nRevision Note\n\n\"July 1, 2023\" or \"July 1, 2023,\" respectively, substituted for \"the effective date of this part\" pursuant to §23G-15.","path":["Hawaii Code","Division 3","Title 30A","Chapter 560"],"source_url":"http://www.capitol.hawaii.gov/hrscurrent/Vol12_Ch0501-0588/HRS0560/HRS_0560-0003-1312.htm","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:11Z","sha256":"9937430e6a2096e9bf31c235b0c63a0dfb043b237b6a9d8e760893f762716f8b","source_id":"us-hi","stale":false,"prev":"us-hi/haw.-rev.-stat.-560-3-1311","next":"us-hi/haw.-rev.-stat.-560-3-202"},"notice":"GroundRules: Original legal text. Not legal advice."}