Haw. Rev. Stat. § 231-28
Current through Chapter 253 of the 2024 Legislative Session
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.
HRS § 231-28
Attorney General Opinions
Taxpayer's agreement to pay its delinquent taxes, pursuant to a payment schedule, does not satisfy the requirements for liquor license renewal under this section and § 281-45. Att. Gen. Op. 95-1.