The department may collect the taxes provided for in this chapter, including applicable interest and penalties, and shall represent the State in all matters pertaining to this chapter, before any court 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 that has assumed lawful jurisdiction over the property of the decedent for general probate or administration purposes under the laws of the State shall have jurisdiction to hear and determine all questions in relation to the Hawaii estate tax arising under this chapter. If there are no probate or administration proceedings in any court of the State, the following court shall have jurisdiction:

(1) If the decedent was a resident, the circuit court for the county in which the decedent was a resident; or
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Terms Used In Hawaii Revised Statutes 236E-18

  • 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 owning property in the State. See Hawaii Revised Statutes 236E-2
  • Department: means the department of taxation. See Hawaii Revised Statutes 236E-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 236E-2
  • Hawaii estate tax: means the tax due to the State with respect to a taxable transfer, unless the context clearly indicates otherwise. See Hawaii Revised Statutes 236E-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.
  • Nonresident: means a decedent who was not domiciled in the State at time of death. See Hawaii Revised Statutes 236E-2
  • 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 236E-2
  • Probate: Proving a will
  • Property: means property included in the gross estate. See Hawaii Revised Statutes 236E-2
  • Resident: means a decedent who was domiciled in the State at the time of death. See Hawaii Revised Statutes 236E-2
  • State: means any state or territory of the United States and the District of Columbia. See Hawaii Revised Statutes 236E-2
(2) If the decedent was a nonresident, any court that has 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.

Any 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.

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