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.
Haw. Rev. Stat. § 231-28
Tax clearance before procuring liquor licenses
Applied in 1 court decision — leading case Pizza of Hawaii, Inc. v. Department of Taxation (In Re Pizza of Hawaii Inc.) (1981)
Most recently applied in Pizza of Hawaii, Inc. v. Department of Taxation (In Re Pizza of Hawaii Inc.) (July 1981)
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
Official source: Hawaii State Legislature. Reproduced from public-domain Hawaii statutes; confirm against the official source for the current text. Not legal advice.