Hawaii § 236D-8 - Department to issue release; final settlement of account.
Full text of Hawaii Hawaii Revised Statutes § 236D-8 — Department to issue release; final settlement of account., with citation guidance and answers to common questions.
§ 236D-8. Department to issue release; final settlement of account.
(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 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. (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. [L 1983, c 217, pt of §1; am L 1994, c 142, §7] Law Journals and Reviews Is The Hawaii Estate Tax Our State's Newest Supertramp? 14 HBJ, no. 13, at 91 (2011). Previous Vol04_Ch0201-0257 Next
Source: official Hawaii text · Last verified 2026-08-27
Frequently Asked Questions About Hawaii § 236D-8
What does Hawaii Revised Statutes § 236D-8 cover?
Section 236D-8 ("Department to issue release; final settlement of account.") is part of the Hawaii Revised Statutes, the codified statutory law of Hawaii. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Hawaii § 236D-8?
A common citation format is "Hawaii Revised Statutes § 236D-8" (Hawaii). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Hawaii law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Hawaii official source linked on this page or consult a licensed Hawaii attorney.
How does Hawaii § 236D-8 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Hawaii can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Hawaii.