HRS §425-10
Taxes come first when a partnership ends
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.
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The statute, as written — Taxes, etc., a prior lien on partnership property on dissolution
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.
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