§560:3-1310 Right of reimbursement. (a) A person required under section 560:3-1309 to pay an estate tax greater than the amount due from the person under section 560:3-1303 or 560:3-1304 shall have a right to reimbursement from another person to the extent that the other person has not paid the tax required by section 560:3-1303 or 560:3-1304 and a right to reimbursement ratably from other persons to the extent that each has not contributed a portion of the amount collected under section 560:3-1309(b). (b) A fiduciary may enforce the right of reimbursement under subsection (a) on behalf of the person that is entitled to the reimbursement and shall take reasonable steps to do so if requested by the person. [L 2023, c 158, pt of §5]
Hawaii Legal Code