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Hawaii Revised Statutes — Title 14 (Taxation)

HRS § 231-28

Tax clearance before procuring liquor licenses

Official textcapitol.hawaii.gov


§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

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In this chapter (40 sections)
  1. 231-15.5 · Disclosure by return preparers
  2. 231-15.6 · 231-15.6
  3. 231-15.7 · Returns by fiduciaries
  4. 231-15.8 · Time for performing certain acts postponed by reason of…
  5. 231-16 · Copies of returns
  6. 231-17 · Notices, how given
  7. 231-18 · Tax and other officials permitted to inspect returns;…
  8. 231-19 · REPEALED
  9. 231-19.3 · Disclosure of letter rulings, et al
  10. 231-19.5 · 231-19.5
  11. 231-20 · Evidence, tax records as
  12. 231-21 · Due date on Saturday, Sunday, or holiday
  13. 231-21.5 · 231-21.5
  14. 231-22 · REPEALED
  15. 231-23 · Adjustments and refunds
  16. 231-24 · Jeopardy assessments, etc
  17. 231-25 · Payment, enforcement of by assumpsit action or by levy and…
  18. 231-25.5 · 231-25.5
  19. 231-26 · Extraterritorial enforcement of tax laws
  20. 231-27 · Partial payment of taxes
  21. 231-28 · Tax clearance before procuring liquor licenses
  22. 231-29 · 231-29
  23. 231-30 · Unknown or nonresident delinquents; procedure to collect taxes…
  24. 231-31 · Nonresidents engaged in business, etc., service of process on,…
  25. 231-32 · Records of delinquent taxes, uncollectible delinquent taxes
  26. 231-33 · Tax debt due the State; lien
  27. 231-34 · Attempt to evade or defeat tax
  28. 231-35 · Wilful failure to file return, supply information, or secure a…
  29. 231-36 · False and fraudulent statements; aiding and abetting
  30. 231-36.4 · Wilful failure to collect and pay over tax
  31. 231-36.5 · Understatement of taxpayer's liability by tax return preparer
  32. 231-36.6 · Substantial understatements or misstatements of amounts;…
  33. 231-36.7 · Promoting abusive tax shelters
  34. 231-36.8 · Erroneous claim for refund or credit
  35. 231-37 · Neglect of duty, etc., misdemeanor
  36. 231-38 · REPEALED
  37. 231-39 · Additions to taxes for noncompliance or evasion; interest on…
  38. 231-40 · Interpretation
  39. 231-40.5 · Statute of limitations; extension for substantial omissions
  40. 231-41 · Statute of limitation for criminal penalties
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