Haw. Rev. Stat. » Haw. Rev. Stat. / Chapter 231
Hawaii Revised Statutes

Haw. Rev. Stat. § 231-28 (2026)

  Tax clearance before procuring liquor licenses

✓ current as of July 2026
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     §231-28  Tax clearance before procuring liquor licenses.  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. [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]

 

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.

 

 

Notes of Decisions
Cited in 1 case, 1981–1981 · leading case: Pizza of Hawaii, Inc. v. Dep't of Taxation (In Re Pizza of Hawaii Inc.), 12 B.R. 796 (Bankr. D. Haw. 1981).
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Pizza of Hawaii, Inc. v. Dep't of Taxation (In Re Pizza of Hawaii Inc.), 12 B.R. 796 (Bankr. D. Haw. 1981). · cites it 2× “The Commission, relying on Hawaii Revised Statutes § 231-28, is requiring the Debtor to submit a State tax clearance before it will issue a renewal of Debtor’s liquor license.”
Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.