HRS §425-10
Taxes come first when a partnership ends
Read the official text at capitol.hawaii.gov ↗When a general partnership ends, taxes and similar government charges it owes become a first claim on the partnership's assets. This claim comes before most other debts, but not before creditors who already recorded their own liens.
businessescreditors
The statute, as written — Taxes, etc., a prior lien on partnership property on dissolution
A copy, taken August 20, 2026. The version published by the Legislature is the one that governs, and it may have changed since. Check it before relying on anything here.
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.
LawTrove is not legal advice. The summary above is a computer-generated restatement — the authoritative text is the official version linked above.