§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. [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.