§236D-15  Administration by department;action for collection of tax; appeal.  The department may collect the taxesprovided for in this chapter, including applicable interest and penalties, andshall represent this State in all matters pertaining to this chapter, eitherbefore courts or in any other manner.  The department, through the attorneygeneral, may institute proceedings for the collection of the taxes and anyinterest and penalties on the taxes.

The circuit court for any county which hasassumed lawful jurisdiction over the property of the decedent for generalprobate or administration purposes under the laws of Hawaii shall havejurisdiction to hear and determine all questions in relation to the estate taxarising under this chapter.  If no probate or administration proceedings havebeen taken out in any court of this State, the circuit court for the county inwhich the decedent was a resident, if the decedent was a domiciliary, or, ifthe decedent was a nondomiciliary, any court which has sufficient jurisdictionover the property of the decedent, the transfer of which is taxable, to issueprobate or administration proceedings thereon, had the same been justified bythe legal status of the property or had the same been applied for, shall havejurisdiction.  Any such court first acquiring jurisdiction shall retain thesame to the exclusion of every other.  The tax appeal court shall havejurisdiction to hear and determine all questions in relation to thegeneration-skipping transfer tax arising under this chapter.

Any person aggrieved by any assessment of thetax imposed by this chapter may appeal from the assessment to a court ofcompetent jurisdiction within the time set forth in section 235-114.  Thedistribution of taxes paid pending the appeal shall be as provided in chapter232. [L 1983, c 217, pt of §1; am L 1992, c 147, §4; am L 1994, c 142, §12; amL 2004, c 123, §2]

 

Note

 

  The 2004 amendment applies to tax appeals filed on or afterJuly 1, 2004.  L 2004, c 123, §14.