Upon dissolution of a general partnership, any lawful taxes, imposts, license fees or assessments for which the partnership, or any partner in respect thereof, is liable shall constitute a prior lien upon the assets of the partnership but not as against the interest of those creditors who have prior recorded liens.
Haw. Rev. Stat. § 425-10
Taxes, etc., a prior lien on partnership property on dissolution
Known as the Uniform Partnership Act
The act spans §§ 425–425 (107 sections).
L 1969, c 247, pt of §1
Official source: Hawaii State Legislature. Reproduced from public-domain Hawaii statutes; confirm against the official source for the current text. Not legal advice.