§236D-12  Liability for failure to pay tax
before distribution or delivery.  (a)  Any personal representative who
distributes any property without first paying, securing another's payment of,
or furnishing security for payment of the estate taxes due under this chapter
is personally liable for the taxes due to the extent of the value of any
property that may come or may have come into the possession of the personal
representative.  Security for payment of the estate taxes due under this
chapter shall be in an amount equal to or greater than the value of all
property that is or has come into the possession of the personal
representative, 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 the
personal representative or legal representative of the decedent outside Hawaii
without first paying, securing another's payment of, or furnishing security for
payment of the estate taxes due under this chapter is liable for the taxes to
the extent of the value of the property delivered.  Security for payment of the
estate taxes due under this chapter shall be in an amount equal to or greater
than the value of all property delivered to the personal representative or legal
representative of the decedent outside Hawaii by such a person.



(c)  For the purpose of this section, persons
do not have control, custody, or possession of a decedent's property, if they
are not responsible for paying the tax due under this section such as
transferees, which term includes but is not limited to stockbrokers or stock
transfer agents, banks, and other depositories of checking and savings
accounts, safe-deposit companies, and life insurance companies.



(d)  For the purposes of this section, any
person who has the control, custody, or possession of any property and who
delivers any of the property to the personal representative or legal
representative of the decedent may rely upon the release furnished by the
department to the personal representative as evidence of compliance with the
requirements of this chapter, and make such deliveries and transfers as the
personal representative may direct without being liable for any estate taxes
due under this chapter. [L 1983, c 217, pt of §1; am L 1984, c 248, §2; am L
1994, c 142, §10]