Hawaii Revised Statutes — Title 14 (Taxation)

HRS § 231-28 — Tax clearance before procuring liquor licenses

§231-28 Tax clearance before procuring
liquor licenses. No liquor licenses shall be issued or renewed unless the
applicant therefor shall present to the issuing agency, a certificate signed by
the director of taxation, showing that the applicant does not owe the State any
delinquent taxes, penalties, or interest; or that the applicant has entered
into and is complying with an installment plan agreement with the department of
taxation for the payment of delinquent taxes in installments.

Last amended: [L 1949, c 352, §1; RL 1955, §115-33; am L 1963, c 82, §1; am L 1964, c 6, §2; HRS §231-28; am L 2009, c 184, §1] Attorney General Opinions Taxpayer's agreement to pay its delinquent taxes, pursuant to a payment schedule, does not satisfy the requirements for liquor license renewal under this section and §281-45. Att. Gen. Op. 95-1. Previous Vol04_Ch0201-0257 Next

Source: official text