Hawaii Revised Statutes 236D-15 – Administration by department; action for collection of tax; appeal
Terms Used In Hawaii Revised Statutes 236D-15
- Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
- county: includes the city and county of Honolulu. See Hawaii Revised Statutes 1-22
- Decedent: A deceased person.
- Decedent: means a deceased individual. See Hawaii Revised Statutes 236D-2
- Department: means the department of taxation. See Hawaii Revised Statutes 236D-2
- Generation-skipping transfer: means a generation-skipping transfer as defined and used in section 2611 of the Internal Revenue Code. See Hawaii Revised Statutes 236D-2
- Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
- Person: means any individual, estate, trust, receiver, cooperative association, club, corporation, company, firm, partnership, joint venture, syndicate, or other entity and, to the extent permitted by law, any federal, state, or other governmental unit or subdivision or agency, department, or instrumentality thereof. See Hawaii Revised Statutes 236D-2
- Probate: Proving a will
- Property: means :
(1) For a transfer, property included in the gross estate; and
(2) For a generation-skipping transfer, all real and personal property subject to the federal generation-skipping transfer tax. See Hawaii Revised Statutes 236D-2
- Resident: means a decedent who was domiciled in Hawaii at time of death. See Hawaii Revised Statutes 236D-2
- Transfer: means transfer as defined and used in section 2001 of the Internal Revenue Code. See Hawaii Revised Statutes 236D-2
The department may collect the taxes provided for in this chapter, including applicable interest and penalties, and shall represent this State in all matters pertaining to this chapter, either before courts or in any other manner. The department, through the attorney general, may institute proceedings for the collection of the taxes and any interest and penalties on the taxes.
The circuit court for any county which has assumed lawful jurisdiction over the property of the decedent for general probate or administration purposes under the laws of Hawaii shall have jurisdiction to hear and determine all questions in relation to the estate tax arising under this chapter. If no probate or administration proceedings have been taken out in any court of this State, the circuit court for the county in which the decedent was a resident, if the decedent was a domiciliary, or, if the decedent was a nondomiciliary, any court which has sufficient jurisdiction over the property of the decedent, the transfer of which is taxable, to issue probate or administration proceedings thereon, had the same been justified by the legal status of the property or had the same been applied for, shall have jurisdiction. Any such court first acquiring jurisdiction shall retain the same to the exclusion of every other. The tax appeal court shall have jurisdiction to hear and determine all questions in relation to the generation-skipping transfer tax arising under this chapter.
Any person aggrieved by any assessment of the tax imposed by this chapter may appeal from the assessment to a court of competent jurisdiction within the time set forth in § 235-114. The distribution of taxes paid pending the appeal shall be as provided in chapter 232.