ยง237-46 - Collection by suit; injunction.
ยง237-46ย Collection by suit; injunction.ย The department of taxation may collect taxes due and unpaid under this chapter,together with all accrued penalties, by action in assumpsit or otherappropriate proceedings in the circuit court of the judicial circuit in whichthe privilege taxed has been exercised.ย After delinquency shall have continuedfor sixty days, or if any person lawfully required so to do under this chaptershall fail to apply for and secure a license as provided by this chapter for aperiod of sixty days after the first date when the person was required underthis chapter to secure the same, the department may proceed in the circuitcourt of the judicial circuit in which the privilege taxed or taxable has beenexercised, to obtain an injunction restraining the further exercise of theprivilege until full payment shall have been made of all taxes and penaltiesand interest due under this chapter, or until such license is secured, or both,as the circumstances of the case may require. [L 1935, c 141, ยง14; RL 1945,ยง5478; am L 1951, c 165, ยง7; RL 1955, ยง117-43; am L Sp 1959 2d, c 1, ยง16; HRSยง237-46; gen ch 1985; am L 1989, c 6, ยง5]
Rules of Court
ย Injunctions, see HRCP rule 65.