§236D-12  Liability for failure to pay taxbefore distribution or delivery.  (a)  Any personal representative whodistributes any property without first paying, securing another's payment of,or furnishing security for payment of the estate taxes due under this chapteris personally liable for the taxes due to the extent of the value of anyproperty that may come or may have come into the possession of the personalrepresentative.  Security for payment of the estate taxes due under thischapter shall be in an amount equal to or greater than the value of allproperty that is or has come into the possession of the personalrepresentative, as of the time the security is furnished.

(b)  Any person who has the control, custody,or possession of any property and who delivers any of the property to thepersonal representative or legal representative of the decedent outside Hawaiiwithout first paying, securing another's payment of, or furnishing security forpayment of the estate taxes due under this chapter is liable for the taxes tothe extent of the value of the property delivered.  Security for payment of theestate taxes due under this chapter shall be in an amount equal to or greaterthan the value of all property delivered to the personal representative or legalrepresentative of the decedent outside Hawaii by such a person.

(c)  For the purpose of this section, personsdo not have control, custody, or possession of a decedent's property, if theyare not responsible for paying the tax due under this section such astransferees, which term includes but is not limited to stockbrokers or stocktransfer agents, banks, and other depositories of checking and savingsaccounts, safe-deposit companies, and life insurance companies.

(d)  For the purposes of this section, anyperson who has the control, custody, or possession of any property and whodelivers any of the property to the personal representative or legalrepresentative of the decedent may rely upon the release furnished by thedepartment to the personal representative as evidence of compliance with therequirements of this chapter, and make such deliveries and transfers as thepersonal representative may direct without being liable for any estate taxesdue under this chapter. [L 1983, c 217, pt of §1; am L 1984, c 248, §2; am L1994, c 142, §10]