HRS §231-28
Tax clearance before getting a liquor license
You must show a tax clearance certificate from the state tax director before you can get or renew a liquor license. The certificate proves you owe no overdue taxes, penalties, or interest, or that you are paying them under an installment plan.
businesses
The statute, as written — 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.
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