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 other
appropriate proceedings in the circuit court of the judicial circuit in which
the privilege taxed has been exercised.ย After delinquency shall have continued
for sixty days, or if any person lawfully required so to do under this chapter
shall fail to apply for and secure a license as provided by this chapter for a
period of sixty days after the first date when the person was required under
this chapter to secure the same, the department may proceed in the circuit
court of the judicial circuit in which the privilege taxed or taxable has been
exercised, to obtain an injunction restraining the further exercise of the
privilege until full payment shall have been made of all taxes and penalties
and 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; HRS
ยง237-46; gen ch 1985; am L 1989, c 6, ยง5]
Rules of Court
ย Injunctions, see HRCP rule 65.