§231-28  Tax clearance before procuringliquor licenses.  No liquor licenses shall be issued or renewed unless theapplicant therefor shall present to the issuing agency, a certificate signed bythe director of taxation, showing that the applicant does not owe the State anydelinquent taxes, penalties, or interest; or that the applicant has enteredinto and is complying with an installment plan agreement with the department oftaxation 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; amL 2009, c 184, §1]

 

Attorney General Opinions

 

  Taxpayer's agreement to pay its delinquent taxes, pursuant toa payment schedule, does not satisfy the requirements for liquor licenserenewal under this section and §281-45.  Att. Gen. Op. 95-1.