Hawaii Revised Statutes
Haw. Rev. Stat. § 505-1 (2025)
Notices filed where
✓ laws through the 2025 session: the 2026 session is not included
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§505-1 Notices filed where. Notices of liens for internal revenue taxes payable to the United States and certificates of release or of partial discharge of such liens may be recorded in the bureau of conveyances. [L 1931, c 220, §1; RL 1935, §5190; RL 1945, §12790; am L 1949, c 216, §1; RL 1955, §346-1; am L 1966, c 33, §9; HRS §505-1; am L 1973, c 128, §1]
Rules of Court
Filing liens, see RLC rule 62.
Case Notes
Applied. 113 F. Supp. 702, 710 (1953).
Notes of Decisions
Cited in 2
cases, 1995–1997 · leading case: In Re Application of Shipman, Ltd., 934 P.2d 1 (Haw. App. 1997).
In Re Application of Shipman, Ltd., 934 P.2d 1 (Haw. App. 1997). “§§ 6323 (a) and (f) and Hawai'i Revised Statutes (HRS) § 505-1 (1985) authorize the United States Internal Revenue Service (IRS) to file notice of a tax lien in the Hawai'i Bureau of Conveyances.”
Theo. H. Davies & Co., Ltd. v. Long & Melone Escrow, Ltd., 876 F. Supp. 230 (D. Haw. 1995). “§ 505-1. Subsequently, on July 23, 1993 and October 29, 1993, the IRS recorded two more tax liens against Barton with the Bureau.”
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