§560:3-1312 Delayed application. (a) Sections 560:3-1303 to 560:3-1307 shall not apply to the estate of a decedent who dies on or within three years after July 1, 2023, nor to the estate of a decedent who dies more than three years after July 1, 2023, if the decedent continuously lacked testamentary capacity from the expiration of the three-year period until the date of death. (b) For the estate of a decedent who dies on or after July 1, 2023, to which sections 560:3-1303 to 560:3-1307 do not apply, estate taxes shall be apportioned pursuant to the law in effect immediately before July 1, 2023. [L 2023, c 158, pt of §5] Revision Note 'July 1, 2023' or 'July 1, 2023,' respectively, substituted for 'the effective date of this part' pursuant to §23G-15.
Hawaii Legal Code