Haw. Rev. Stat. » Haw. Rev. Stat. / Chapter 40
Hawaii Revised Statutes

Haw. Rev. Stat. § 40-36 (2025)

  Successor accountants; vesting of moneys

✓ laws through the 2025 session: the 2026 session is not included
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     §40-36  Successor accountants; vesting of moneys.  On the death, resignation, or removal of any public accountant the balance of public moneys remaining in the public accountant's hands shall, upon the appointment of the public accountant's successor, unless otherwise directed by law, vest in the successor, and shall not in the event of death of any public accountant constitute assets of the deceased or be in any manner subject to the control of the public accountant's legal representative. [L 1898, c 39, §32; RL 1925, §1445; RL 1935, §572; RL 1945, §1576; RL 1955, §34-25; HRS §40-36; gen ch 1985]

 

 

Notes of Decisions
Cited in 1 case, 1999–1999 · leading case: Tax Appeal of Grace Bus. Dev. Corp. v. Kamikawa, 994 P.2d 591 (Haw. App. 1999).
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Tax Appeal of Grace Bus. Dev. Corp. v. Kamikawa, 994 P.2d 591 (Haw. App. 1999). · cites it 4× “In my view, there is no actual dispute within the meaning of HRS § 40-36 as to the monies paid by Grace, for the reasons which follow.”
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